Nonqualified plans

OVERVIEW

Nonqualified plan design and administration to support your top talent

Milliman’s experienced nonqualified deferred compensation consultants help organizations design, administer, and optimize executive compensation plans. We simplify complex IRS regulations, including Section 409A compliance, to develop compensation strategies that attract, retain, and reward top talent.

Trust Milliman for effective nonqualified plan solutions that meet regulatory requirements and support your business goals.

SERVICES

Section 409A compliance and recordkeeping services

Our experienced consultants make Section 409A compliance and recordkeeping easy by supporting a wide range of executive compensation plans and helping you navigate complex regulations with confidence.

Types of plans we support
Expert guidance
Industry recognition
Objective, independent advice
Strategic consulting – a case study

Types of plans we support

Nonqualified deferred compensation plans
Supplemental executive retirement plans (SERPs)
Nonqualified defined contribution (NQDC) and defined benefit (NQDB) plans
Other executive compensation arrangements
Solutions for plans with Rabbi Trusts through our custodian partners
457(b) and 457(f) plans for governmental and not-for-profit plans

Insight

Milliman employer-sponsored nonqualified plan insight

ARTICLE

Are your nonqualified deferred compensation plans fit to face an IRS audit?

The article reviews the IRS’s updated Nonqualified Deferred Compensation audit guide, highlighting key audit issues, IRS strategies, and sponsor preparation tips.

Read the article

Article

Final section 162(m) rule review: Identifying the differences and similarities from the prior guidance

Section 162(m) of the Internal Revenue Code places a $1 million-dollar limit on the amount of deductible compensation that a “publicly held corporation” can pay to their “covered employees."

Read the article

ARTICLE

Are your nonqualified deferred compensation plans fit to face an IRS audit?

The article reviews the IRS’s updated Nonqualified Deferred Compensation audit guide, highlighting key audit issues, IRS strategies, and sponsor preparation tips.

Read the article

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Nonqualified plans