Managing Nonqualified Deferred Compensation Distributions | Bank of America Merrill Lynch
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Managing Nonqualified Deferred Compensation
Distributions: What Employers Need to Know

Managing Nonqualified Deferred Compensation Distributions

Nonqualified deferred compensation (NQDC) plans often are an important part of a company's retirement benefits package for top executives. Not only can the plans be a powerful tool for generating additional retirement assets, they also can help highly compensated executives manage their tax liabilities throughout their careers. This paper explains the key items to remember to manage NQDC distributions properly.


  • Five recommendations for understanding your responsibility as an employer concerning
    tax calculations and the payment of income taxes*
  • Getting support from your team in managing the process
  • Helping ensure you have robust recordkeeping to effectively manage your plan

*Neither Merrill nor any of its affiliates or financial advisors provide legal, tax or accounting advice. You should consult your legal and/or tax advisors before making any financial decisions.

This White Paper is for:
  • Plan sponsors looking to gain
    a deeper understanding about
    managing NQDC distributions
See how Retirement & Benefit Plan Services can expand the possibilities of your employee benefit solutions.
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