Giving nonqualified deferred compensation plans their due diligence in M&As: Part II - Top-hat and FICA fitness

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By Henrik P. Patel, Dominick Pizzano | 14 February 2019

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? This article prepares NDCP sponsors to answer this and alert them to any trick questions they may pose.

This article originally appeared in the Winter 2018 edition of the Benefits Law Journal.