Internal Revenue Service recently announced cost-of-living and statutory dollar limitations for qualified retirement plans for 2026. Some of the key changes are listed below. The complete list can be found in IRS Notice 2025-67. For more information, please contact your Mullin Barens…
Read More IRS Announcement: 2026 Qualified Retirement Plan Limits
MBS Financial’s 7th survey of the nonqualified deferred compensation plan market is the most comprehensive survey done of the NQDCP marketplace – encompassing over 12,000 plans administered by the 20 largest NQDCP recordkeepers….
Similar to the way a nonqualified deferred compensation plan provides an opportunity for executives to restore retirement savings rates restricted by IRS limits imposed on 401(k) plans, Supplemental Disability Income Plans can restore the income replacement rates limited for higher earners in…
Mullin Barens Sanford Financial proudly announces certification as a women-owned business.
ICOLI can provide improvements to your investment returns, but how do you handle this asset on your books? ICOLI Accounting ICOLI accounting is straight forward. GAAP Reporting ICOLI surrender value is reported as an “Other Asset”…
One well known, yet unexpected result of the COVID-19 pandemic was the mass exodus of individuals out of city centers. For many, that exodus extended to moving out of state, particularly for those seeking to move from high to low income tax…
Read More Moving Out Of State? Don’t Forget About The Source Tax
Our 6th survey of nonqualified deferred compensation plan information demonstrates the continued growth of the industry. Data was compiled from 11 of the largest deferral recordkeepers (including two recent consolidations) with $186 billion in liabilities, 11,657 plans and 702,000 participants.
Informally funding a DCP without Triggering Distribution Requirements In order for Real Estate Investment Trusts (“REITS”) to maintain their designated tax treatment status, they must meet the annual REIT testing requirements. REITS are required to distribute at least 90% of taxable income…
According to statutory filings, North American insurance companies own more than thirty-billion dollars of institutional life insurance. This Article explores the basic attributes of ICOLI, the applicable tax and regulatory structure, the available investments, the process to acquire ICOLI and how insurance…
Read More The Fundamentals Of Insurance Company Owned Life Insurance (“ICOLI”)
Executive Summary This article explores how a company can use a deferred compensation plan (“DCP”) as a tool to overcome the executive recruitment and retention challenges produced by “The Great Resignation”.
Read More How To Battle The Great Resignation With Deferred Compensation Plans