nonqualified deferred compensation plan
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 3121 — for purposes of this chapter
For purposes of this paragraph, the term “nonqualified deferred compensation plan” means any plan or other arrangement for deferral of compensation other than a plan described in subsection (a)(5).
26 U.S.C. § 3306 — for purposes of this chapter
For purposes of this paragraph, the term “nonqualified deferred compensation plan” means any plan or other arrangement for deferral of compensation other than a plan described in subsection (b)(5).
26 U.S.C. § 409A — for purposes of this section
The term “nonqualified deferred compensation plan” means any plan that provides for the deferral of compensation, other than—
(A) a qualified employer plan, and
(B) any bona fide vacation leave, sick leave, compensatory time, disability pay, or death benefit plan.
26 U.S.C. § 457A — for purposes of this section
The term “nonqualified deferred compensation plan” has the meaning given such term under section 409A(d), except that such term shall include any plan that provides a right to compensation based on the appreciation in value of a specified number of equity units of the service recipient.