What Is a Nonqualified Deferred Compensation? A nonqualified deferred compensation (NQDC) plan is an arrangement where employees can defer receiving a portion of their compensation until a later date, ...
Companies required to use “box 11” of Form W-2 in 2023 to report either payments of nonqualified deferred compensation (deferred compensation) or FICA taxation of unpaid deferred compensation may soon ...
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