Resources For Self-Study
tHE pANGBURN gROUP
The international law firm of Winston & Strawn has over 850 attorneys spread over 18 offices around the world. The firm's attorneys maintain the website myNQDC.com to educate the CFOs and key executives of their Fortune 500 and Fortune 1000 companies on Non-Qualified Deferred Compensation Plans. It is by far one of the best and and practical resources online on NQDC plans.
The article in Bloomberg's Magazine, Deferred Compensation Lets Executives Avoid the Caps of 401k Plans, provides a look at a NQDC plan in action. The articles focuses on the deferred comp plan of Michael Duke, the CEO of Walmart, who had over $63M in his deferred comp plan that had never been subject to taxes.
Lockton's Study on the use of deferred compensation plans among Fortune 1000 companies is a great read. The study found that 91% of Fortune 1000 companies offer a NQDC play to their key employees. The article, How Truly Flexible Is A Deferred Compensation Plan, is worth reading.