nonqualified

A pension plan can’t “fail”, for practical purposes, unless its sponsor goes into bankruptcy (an eventuality that the reduction in nonqualified benefit liabilities makes modestly less likely).

Retirement Policy

Stock Options and Restricted Shares So-called nonqualified stock options and restricted stock are now the most common forms of executive stock compensation.

Smart Year-End Tax Moves for Investors

These benefits are generally referred to as nonqualified benefits.

Insurance Journal

Ineligible 457 (f) plans essentially function as nonqualified plans for nonprofit organizations that are ineligible to establish any other kind of nonqualified plan. 457 (f) plans follow most of the same rules as any other nonqualified plan and must therefore contain the standard risk of forfeiture and exposure to creditors of plan assets.

The 4-1-1 On 457 Plans

While REIT dividend yields may be lush relative to the income you receive from other stocks, for example, those dividends are nonqualified, meaning that you'll owe ordinary income tax on that income.

They often get cash payments, "nonqualified" stock options, or restricted stock in return.

That will leave you with a "nonqualified" withdrawal of $5,000, and you will have to report as income on your federal tax return a percentage (in this example, 50 percent) of any earnings withdrawn from your 529.

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I'm talking here about "nonqualified" annuities, which you buy with after-tax dollars.)

The Boom In Annuities

They are then increased to that extent, and nonqualified benefits are correspondingly cut back.

Retirement Policy

Section 409A, which subjects nonqualified plans to a set of hyper-technical, trap-laden rules, whose violation is punished by a 20 percent penalty tax, would be repealed.

Retirement Policy