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Giving nonqualified deferred compensation plans their due diligence in M&As: Part II - Top-hat and FICA fitness14 February 2019 - By Henrik P. Patel and Dominick Pizzano - Article

Will the nonqualified deferred compensation plans (NDCPs) still fit within the top-hat exemption post-merger and have the NDCPs Federal Insurance Contributions Act taxes been properly applied to the benefits?

Giving nonqualified deferred compensation plans their due diligence in M&As: Part 1: 409A fitness12 November 2018 - By Henrik Patel and Dominick Pizzano - Article

This article reviews the potential pitfalls that nonqualified deferred compensation plan sponsors may face as they attempt to successfully navigate an M&A to a conclusion that is satisfactory to both the organization and those executives chosen to lead the surviving entity.

Taxing times for tax-exempt organizations31 July 2018 - By Dominick Pizzano - Article

This article examines several requirements faced by tax-exempt organizations with respect to structuring compensation packages and discusses the new excise tax that will now be imposed on certain tax-exempt organizations as a result of the addition of Section 4960 to the Internal Revenue Code of 1986.

Case study: Service is in the eye of the beholder28 February 2017 - By Dominick Pizzano - Article

Milliman steps in to help a telecommunications company that was not receiving concerted consulting support.

The NDCP dirty dozen: An administrative guide to avoiding 12 traps18 January 2017 - By Dominick Pizzano - Article

Twelve areas where some of the most common and costliest errors occur in nonqualified deferred compensation plans.

Benefits Perspectives: Uniting defined benefit plan documents and administration in perfect harmony23 February 2016 - By Dominick Pizzano - Article

This article reviews a few common provisions found in defined benefit plans that produce frustration for administrators and create scenarios where the plan no longer operates in accordance with the document.

Case study: Diagnosing effective deferred compensation programs for a governmental hospital’s executives01 July 2015 - By Dominick Pizzano - Article

Milliman assists a hospital in evaluating whether its overall executive compensation packages are competitive and sufficient.

Case study: Prescribing a potent program of deferred compensation for a pharmaceutical company’s executives08 June 2015 - By Dominick Pizzano - Article

A case study on salary, bonus, and deferred compensation for executives at a pharmaceutical company.

Benefits Perspectives: Qualified plans must come to terms with death: Who is the beneficiary?09 July 2014 - By Dawilla Madsen and Dominick Pizzano - Article

Qualified retirement plan sponsors need to consider these key issues when reviewing and updating plan documents and administrative procedures to ensure compliance with current beneficiary designation rules.

Benefits Perspectives: December 201211 December 2012 - By Steven Hastings and Dominick Pizzano and Grant Camp - Article

This issue features: "Fathoming FICA: A lifeline for NDCP sponsors and participants" and "Alternatives in setting discount rates for defined benefit plans."


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