Nonqualified Deferred Compensation Answer Book Book

• Nonqualified Deferred Compensation Plans
• Top-Hat Plans
• Excess Benefit Plans
• Rabbi Trusts
• Secular Trusts
• Split-Dollar Life Insurance
• Corporate-Owned Life Insurance
• Stock Plans
• Parachute Payments
• Section 457 Plans
• Withholding Rules for Nonqualified Plans
• Multiple Employer Welfare Benefit Trusts
• The Life Cycle of a Nonqualified Plan
• Funding Issues and Due Diligence
• Governmental Excess Benefit Arrangements
• Mutual Fund Option Plans
• Recent Legislation: The American Jobs Creation Act of 2004

• APPENDIX A: Model Grantor Trust Document (Revenue Procedures 92-64 and 92-65)
• APPENDIX B: Uniform One-Year Term Premiums for $1,000 of Life Insurance Protection
• APPENDIX C: 2001 Interim Table of One-Year Term Premiums for $1,000 of Life Insurance Protection
• APPENDIX D: Split-Dollar Life Insurance Arrangements (Notices 2001-10 and 2002-8)
• APPENDIX E: Congressional Committee Reports Accompanying EGTRRA
• APPENDIX F: Congressional Committee Reports Accompanying TRA ¿97
• APPENDIX G: Congressional Committee Reports Accompanying SBJPA
• APPENDIX H: Congressional Committee Reports Accompanying HIPAA
• APPENDIX I: American Jobs Creation Act of 2004, Pub. Law No. 108-357, 118 Stat. 1418
• APPENDIX J: American Jobs Creation Act of 2004, Pub. Law No. 108-357, 118 Stat. 1418
• APPENDIX K: Announcement. Clarification of Certain Transition Rules in Notice 2005-1