TABLE OF CONTENTS

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TABLE OF CONTENTS
ONLINE STUDY MATERIAL
ONLINE REVIEW QUESTIONS
PRINT VERSION
Introduction to Non-Qualified Plans
 Deferred Compensation Plans

Split Dollar Plans

Executive
Bonus
Plans
Group
Carve-Out
Plans


Chapter 1:  Introduction to Non-Qualified Plans

Nature of Non-Qualified Plans
Meeting the Needs of Businesses
Comparing Non-Qualified and Qualified Plans
Important Types of Non-Qualified Plans
Effectively Marketing Non-Qualified Plans
Chapter 1 Review

Chapter 2:  Deferred Compensation Plans

To Defer or Not to Defer
Typical Deferred Compensation Plan Benefits
Deferred Compensation Plan Eligibility
Motivations for Deferred Compensation Plans
Deferred Compensation Plan Fundamentals
Providing Additional Guarantees through Trusts
Delivering Deferred Compensation Plan Benefits
Chapter 2 Review
Section 162(m)

Chapter 3:  Split Dollar Plans

Characterisitcs of Split Dollar Plans
Traditional Split Dollar Plan Approach
Split Dollar Benefits
Prospects for Split Dollar Plans
Technical Considerations
Policy Ownership
Split Dollar Taxation
Chapter 3 Review

Chapter 4:  Executive Bonus Plans

The Why and How of an Executive Bonus Plan
Employer's Executive Bonus Plan Advantages
Executive Bonus Plan Advantages
Executive Bonus Plan Disadvantages
Structuring the Plans
Plan Tax Treatment
Chapter 4 Review

Chapter 5:  Group Carve Out Plans

A Group Carve Out Primer
Group Carve-Out Advantages
Plan Tax Considerations
Chapter 5 Review