Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
nonqualified deferred compensation plan
|
| gptkbp:canBe |
supplemental executive retirement plans (SERPs)
|
| gptkbp:compatibleWith |
annual contribution limits of qualified plans
|
| gptkbp:distinctFrom |
gptkb:457(b)_plan
|
| gptkbp:distributedBy |
death
disability separation from service |
| gptkbp:eligibility |
select group of management or highly compensated employees
|
| https://www.w3.org/2000/01/rdf-schema#label |
457(f) plan
|
| gptkbp:offeredBy |
tax-exempt organizations
governmental employers |
| gptkbp:protectedBy |
ERISA anti-alienation rules
|
| gptkbp:purpose |
defer compensation
|
| gptkbp:regulates |
Internal Revenue Code Section 457(f)
|
| gptkbp:reportsTo |
gptkb:Form_W-2
|
| gptkbp:riskFactor |
forfeiture if vesting conditions not met
|
| gptkbp:subject |
gptkb:FICA_taxes
Section 409A rules substantial risk of forfeiture |
| gptkbp:taxationEvent |
vesting
|
| gptkbp:taxationType |
ordinary income
|
| gptkbp:bfsParent |
gptkb:Section_457
|
| gptkbp:bfsLayer |
7
|