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Glossary Definition

What is a Deferred Compensation Plan (nonqualified)?

A nonqualified deferred compensation (NQDC) plan is an agreement between an employee and their employer to pay some portion of the employee’s compensation in the future. It may be dependent on the employee completing certain requirements — such as years of service or honoring the terms of a non-competition agreement — or it may simply be an agreement to pay some of their current salary at a future time.

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Corvee Blog

Read the latest tax planning thought leadership from Corvee.

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Tax Planning Strategies

Our team of tax experts has scoured tax rules and regulations to create detailed tax strategies you can use to find savings for your clients.

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