Share-based compensation gives a company's employees equity ownership rights. The objective of share compensation is to align the interests of employees, management and shareholders. The reasoning is ...

A plan’s definition of “compensation” tends to be one of the trickier aspects of 401(k) administration. Having been asked multiple times in the past 12-months whether deferrals to a nonqualified ...

Compensation applies in at least three different ways under the IRC when addressing nondiscrimination requirements for qualified plans. First, when plans are tested for prohibited discrimination in ...

Failure to follow the 401(k) Plan Compensation definition for determining contributions is one of the top ten plan qualification failures and an area of IRS scrutiny during plan audits. This time of ...

Investment advisers support a move this week by the Certified Financial Planner Board of Standards Inc. to ensure that advisers are accurately describing their compensation on its website, but they ...

A deferred compensation plan allows you to put more money away for retirement, but it’s important to know the differences between available plans as well as their risks.