Benefits of Deferred Compensation Plans
A deferred compensation plan withholds a portion of an employees pay until a specified date, usually retirement. The lump sum owed to an employee in this type of plan is paid out on that date. Examples of deferred compensation plans include Pensions, 401(k) na mga plano sa pagreretiro, at mga pagpipilian sa stock ng empleyado. 递延补偿计划扣留员工的部分工资直到指定日期，通常是退休。此类计划中欠员工的一次性付款将在该日期支付。延期补偿计划的示例包括养老金、401(k) na mga plano sa pagreretiro、at mga pagpipilian sa stock ng empleyado。 Key Takeaways 关键要点 Qualified deferred compensation plans have a 10% penalty on withdrawals made prior to age 59½. 合格的递延补偿计划对 59½ 岁之前的提款有 10% 的罚款。 Most deferred compensation plans do allow pre-retirement distributions for certain life events, such as buying a home. 大多数递延补偿计划确实允许对某些生活事件进行退休前分配，例如买房。 Deferred compensation plans can both increase and decrease in value, so watch them carefully. 递延补偿计划的价值既可以增加也可以减少，因此请仔细观察。 Although there are similarities, there are also distinct differences between qualified and non-qualified deferred compensation plans. 尽管有相似之处，但合格和不合格的递延补偿计划之间也存在明显差异。 A qualified deferred compensation plan complies with the Batas sa Seguridad sa Kita sa Pagreretiro ng empleyado (ERISA) and includes 401 (k) at 403 (b) plano. 合格的递延补偿计划符合 batas sa seguridad sa kita sa pagreretiro ng empleyado (erisa) 并包括 401 (k) 和 403 (b) plano。 A non-qualified compensation plan is a written agreement between an employer and an employee in which part of the employees compensation is withheld by the company, invested, and then given