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Non-Qualified Plans, Split-Dollar

Section 15. Key-Executive Insurance & Incentive Plans
A—Key Executive Indemnification Insurance
B—Key-Executive Death Benefits
C—Executive Bonus - I.R.C §162 Plan
D—Stock Options
E—Educational Benefit Trusts
F—Golden Parachutes
G—Regulatory Action on Excessive Executive Compensation

Section 15.1 Non-Qualified Deferred Compensation
A—Deferred Compensation In General
B—Fixed-Benefit And Variable-Benefit Plans
C—Informal "Funding" (Or Financing) Of Deferred Compensation Plans
D—Income Tax Status of the Employee
E—Benefit Security
F—Deduction by the Employer— I.R.C. §404
G—Reserved
H—Income Tax Liability Of Surviving Spouse Or Other Recipient Of Survivorship Payments
I—Social Security And Unemployment Taxes and Wage Withholding
J—Estate And Gift Taxation Of Deferred Compensation
K—ERISA Considerations
L—Impact Of Deferred Compensation Arrangements On Company Financial Statements
M—Deferred Compensation Plans Of State And Local Governments And Nonprofit Organizations
N—Guidance Under § 409A of the Internal Revenue Code, Notice 2005-1  (Full Text)

Section 15.2  Split-Dollar
A—Traditional Split-Dollar Plans
B1—Income Tax Aspects Of Split-Dollar
B2—The Current Split-Dollar Landscape: IRS Notice 2002-8 and the 2003 Regulations
C—Estate and Gift Tax Aspects of Split-Dollar Plans
D—Other Legal Aspects Of Split-Dollar Plans
E—Private Split-Dollar Arrangements
F—Reverse Split-Dollar
G—Charitable Reverse Split-Dollar
H—Advantages And Uses Of Split-Dollar
I—Final Split-Dollar Regulations [Full Text]

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