Non-Qualified Deferred Compensation arrangements are generally created by a company as a way to recruit, retain, and reward a key employee. There are several types of non-qualified deferred compensation arrangements that a company can create, they include the following:

  • Executive Bonus Plans
  • Restrictive Executive Bonus Arrangements (REBA)
  • Salary Deferral Plans
  • Supplemental Executive Retirement Plans (SERP)