Taking Stock (Family Advocate, Vol. 32, No. 4, Spring 2010)
Gregory K. Brown
SPRING 2010 31 To negotiate a meaningful divorce settlemeent matrimonial lawyers need to understtan what the basic management compensatiio plans are, how they work, what the range of future benefits may be, and their tax ramifications. Nonqualified retirement plans In brief, a nonqualified retirement plan is an unfunded arrangement that permits an employer to provide retirement benefits for a select group of management or highly compenssate employees. A nonqualified plan might be useful in the...