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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 reduce the income subject to taxation. Expenses which are deductible ("qualified") have satisfied tests required by the IRC. Expenses which do not satisfy those tests ("non-qualified") are not deductible; even though the business has incurred the expense, the amount of that expenditure remains as part of taxable income. In most situations, any business will attempt to satisfy the requirements so that its expenditures are deductible business expenses. A non-qualified deferred compensation plan or agreement simply defers the payment of a portion of the employee’s compensation to a future date. The amounts are held back (deferred) while the employee is working for the company, and are paid out to the employee when he or she separates from service, becomes disabled, dies, etc. As will be discussed later, one of the keys in designing a non-qualified deferred compensation plan is making sure that the employee will not be required to pay income tax on those deferred amounts until the amounts are actually paid to the employee. == Basics == In describing a "non-qualified deferred compensation plan", we can consider each word. *Non-qualified: a "non-qualified" plan does not meet all of the technical requirements imposed on "qualified plans" (like pension and profit-sharing plans) under the IRC or the Employee Retirement Income Security Act (ERISA). However, they are required to meet the requirements of IRC § 409A. *Deferred: the employee’s receipt of compensation is delayed until a future date (such as upon attaining normal retirement age). *Compensation: the employee can defer regular salary, bonuses or any other type of compensation. Employees who are very high in the corporate hierarchy may receive additional (or supplemental) compensation provided by the employer to fund the arrangement. *Plan: a non-qualified deferred compensation plan can be established for one individual (for example, an agreement for one employee), or can be established for a large number of individuals selected in the complete discretion of the company (for example, a "plan" for all the highly paid employees of the company). A non-qualified deferred compensation arrangement also can be established for an independent contractor, including directors. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「nonqualified deferred compensation」の詳細全文を読む スポンサード リンク
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