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nonqualified plans

September 11, 2013 By Mark Schulte Leave a Comment

Pension Discount Rates – September 2013 Preview

After several years of painfully-low pension discount rates, we’ve seen a modest rebound in 2013. Using the Citigroup Pension Liability Index (CPLI) and Citigroup Pension Discount Curve (CPDC) as proxies, pension accounting discount rates are up by about 80 basis points so far this year. This is …

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October 12, 2011 By Jim van Iwaarden 2 Comments

Deferred comp plans: when they’re a great choice, and when they’re not

Which door to choose?

Nonqualified deferred compensation plans are a common feature of executive pay packages.  They’re a great choice in the right conditions, i.e. when: The executive’s share of company profits is very small, and The executive is willing to shoulder the employer’s credit risk, and Providing the …

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