Supplemental executive retirement plans normally take the form of non-qualified deferred compensation arrangements. The so-called "golden handcuffs" mean the promise to pay comes with a substantial risk of forfeiture.
Non-qualified retirement plans do not meet the same criteria as qualified plans. These non-qualified plans may include payouts in company stock or benefits funded by life insurance.
Non-qualified retirement plans do not meet the same criteria as qualified plans. These non-qualified plans may include payouts in company stock or benefits funded by life insurance.