Twenty years ago this month the Enron Corporation imploded in spectacular fashion and declared bankruptcy. In the weeks leading up to its bankruptcy filing, over 100 highly compensated employees raced ...

A properly constructed unfunded 1 nonqualified deferred compensation agreement can postpone payment of compensation for currently rendered services until a future date, with the intended objective of ...

The tax bill proposed by the Committee on Ways and Means of the U.S. House of Representatives would, if enacted into law in its current form, replace Section 409A of the Internal Revenue Code and tax ...

South Carolina offers a deferred compensation program that allows public-sector employees to set aside a portion of their income to be paid out at a later date, typically during retirement.