The most common form of deferred compensation is a retirement plan. Deferring income allows the earner to use the income later in life when they have a lower tax rate. Other examples include pension plans and stock-option plans.
Investment dictionary. Academic. 2012.
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Deferred compensation — is an arrangement in which a portion of an employee s income is paid out at a date after which that income is actually earned. Examples of deferred compensation include pensions, retirement plans, and stock options. The primary benefit of most… … Wikipedia
deferred compensation — n: current compensation (as wages or salary) deferred until a later time usu. for the purpose of investment (as in a retirement plan) Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. deferred compensation … Law dictionary
Deferred Compensation — Beschäftigte können Teile ihres künftigen Gehalts für die betriebliche Altersvorsorge oder andere Leistungen des Arbeitgebers aufwenden. Diese Beträge werden vom Arbeitgeber direkt vom Bruttolohn abgezogen. Dadurch sinkt das Einkommen des… … Deutsch Wikipedia
deferred compensation — Compensation that will be taxed when received and not when earned. An example is contributions by an employer to a qualified pension or profit sharing plan on behalf of an employee. Such contributions will not be taxed to the employee until the… … Black's law dictionary
deferred compensation — An amount that has been earned but is not actually paid until a later date, typically through a payment plan, pension, or stock option plan. Bloomberg Financial Dictionary … Financial and business terms
Deferred Compensation — ⇡ Entgeltumwandlung … Lexikon der Economics
Nonqualified deferred compensation — In the United States, the question whether any compensation plan is qualified or non qualified is primarily a question of taxation under the Internal Revenue Code (IRC). Any business prefers to deduct its expenses from its income, which will… … Wikipedia
Non-Qualified Deferred Compensation - NQDC — Compensation that has been earned by an employee, but not yet received from the employer. Because the ownership of the compensation which may be monetary or otherwise has not been transferred to the employee, it is not yet part of the employee s… … Investment dictionary
nonqualified deferred compensation plans — Compensation arrangements which are frequently offered to executives. Such plans may include stock options, restricted stock, etc. Generally, an executive may defer the recognition of taxable income to future periods and the employer does not… … Black's law dictionary
compensation — com·pen·sa·tion /ˌkäm pən sā shən/ n 1: the act of compensating 2 in the civil law of Louisiana: the ending of mutual obligations between two people for money or quantities of fungible things usu. by operation of law but sometimes by an agreement … Law dictionary