Executive benefits in the form of nonqualified retirement benefits can provide a key element of a company’s overall compensation program. However, more than a typical element of pay, a nonqualified retirement plan presents a host of issues to address. The presenters outline the challenges facing nonqualified plan sponsors; discuss current trends in the design and financial management of these plans; and address regulatory requirements (including possible changes in the laws), compliance concerns, and audit activity. A closer look at benefit security and the nature of nonqualified liabilities will be explored, including the pros and cons of various funding vehicles and de-risking strategies, with a review of some traditional and not so traditional ways to manage the impact on financial statements and cash flow.

Speakers