News Non-Qualified Plans – PSCA NQDC Plans and Key Employee Retention Kristi Barens, From Mentee to Mentor, Preston Hotchkis Distinguished Achievement Award Winner DOL Issues “Highly Compensated Employee” Definition in FLSA Guidance IRS Guidance: Application of Code Section 162(m) with Grandfathering Rules (Part 1) IRS Guidance: Application of Code Section 162(m) with Grandfathering Rules (Part 2) IRS Announcement: 2019 Qualified Pension Plan Limits Bankruptcy and Non-Qualified Deferred Compensation Plans IRS Announcement: 2018 Qualified Pension Plan Limits State Corporate Income Tax Rates and Brackets for 2018 Leaving One State for Another, Don’t Get Stuck In Between! IRS Enhances Defined Benefit Plans How Do the New 2017 Tax Provisions Impact Executive Benefits? SEC Proposals on “Clawbacks” Where to Place Client Assets Based on Tax Considerations Non-Qualified Deferred Compensation Plans – Draft Carefully Wall Street Journal: How Executives Can Minimize the Retirement Tax Hit Los Angeles native Peter Mullin shares what he’s learned as a leader of 15 institutions Non-Qualified Plans PSCA NQDC Plans and Key Employee Retention Shareholder Attempts to Add Clawback Provisions Fail Hardship Withdrawals No Longer Limit Non-Qualified Plan Deferrals 401(k) Refund – What Can Be Done? Six Cash Saving Tips for Deferred Compensation Plans Key Elements of Effective Compensation Plans How Do the New 2017 Tax Provisions Impact Executive Benefits? Overview of Deferred Compensation Plans Importance of Executive Benefit Plan Review Non-Tax Benefits of Deferred Compensation Plans for Employers “What is a SERP?” S Corporations and Non-Qualified Deferred Compensation Plans – Key Taxation Considerations RFP Process for Non-Qualified Benefit Plans Deferred Compensation Plan Tax Benefit Comparison Proposed Section 409A Regulations How to Pick a TPA for a Non-Qualified Plan 7 Tips Non-Qualified Plans Funding and Security Funding and Benefit Security Issues for Non-Qualified Deferred Compensation Benefits Weighing the Options for Informally Funding Non-Qualified Benefits Executive Supplemental Benefits Section 162 Bonus Executive Benefit Surveys Prudential/PLANSPONSOR 2018 Executive Benefit Survey Newport Group 2017 Current Trends in NQDC COLI COLI Mechanics – Why Aggregate Funding Corporate-Owned Life Insurance Overview Understanding Corporate-Owned Life Insurance (COLI) BOLI BOLI Tracking and Reporting Capabilities Video Bank Owned Life Insurance (BOLI) Services Overview Why BOLI?