IRA rollover and ERISA
 

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Alphabetical Sitemap

 

  • When properly designed, Non Qualified Deferred Compensation (NQDC) plans can offer tax deferred benefits to a select group of key executives or a single employee without the rigid eligibility and non-discrimination requirements imposed on qualified plans by the Employee Retirement Income Security Act (ERISA). In addition to retirement plan benefits, NQDC plans may include disability or premature death benefits.
    NQDC.html
  • There are many forms of NQDC retirement plans, but they all fall into one of two general categories: Deferral NQDC Plans and Supplemental NQDC Plans.
    NQDC_types.html
  • 401k Plan: A qualified, employer-sponsored retirement plan in which employees elect to make pre tax contributions in lieu of receiving taxable income.
    401k_Rollover_Glossary.html
  • Fidelity Bond: In accordance with Section 412(b) of ERISA, all fiduciaries and any other individuals who handle plan assets are required to be covered by a fidelity bond. The purpose of the fidelity bond is to protect a retirement plan's assets from loss due to dishonesty, fraudulent activity or negligence on the part of the fiduciary or any other individual who handles plan assets.
    401k_Glossary_F.html
  • Money Purchase Pension Plan: An individual account plan, in which the employer has a fixed obligation to make annual contributions to the plan, usually based on a percentage of pay.
    401k_Glossary_J.html

 

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 IRA-Rollover