Deferred Compensation Is Also an Employer Credit Decision
David RileyExplain the unsecured promise behind deferred compensation, the limits of rabbi trusts and the cash obligations that affect a credible retention benefit.
Phantom Equity, Bonuses and Deferred Pay: Compare the Promises
David RileyCompare incentive formulas, ownership expectations, vesting and payment timing. Test company cash needs before promising a value-based or deferred award.
Year-End Deferred-Compensation Elections Need More Than a Signature
David RileyReview deferred-pay elections before year-end. Understand service periods, payment terms and why a timely signature may not complete the process.
Retention Bonus, Profit Sharing or Deferred Compensation?
David RileyCompare current cash, qualified profit sharing and deferred compensation by employer cost, employee access, vesting, tax timing and oversight.
457(f) Executive Benefits: Vesting Can Create a Tax Bill Before Cash Arrives
David RileySeparate vesting, present-value income inclusion and cash payment in a 457(f) benefit. Review tax funding, 409A coordination, creditor exposure and oversight.
Executive Bonus Benefits: Who Owns the Policy and Who Pays the Tax?
David RileyReview employee-owned policy bonuses, payroll tax treatment, gross-up cost and ongoing funding. Compare the benefit with cash and deferred compensation.
Nonqualified Deferred Compensation: Timing Matters Before the Bonus Is Earned
David RileyPlan deferred compensation before the election deadline. Review payment terms, employer credit risk, tax timing and administrative responsibilities.
Cash Bonuses, Executive Benefits and Deferred Pay: Define the Goal First
David RileyCompare cash bonuses, executive benefits and deferred pay by employee need, employer cost, payment conditions and oversight responsibilities.
