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Deferred compensation for tax-exempt entities.

C Rich1, G E Jenkins

  • 1Lyons Company, Waltham, MA.

Healthcare Financial Management : Journal of the Healthcare Financial Management Association
|September 5, 1993
PubMed
Summary
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Executives in tax-exempt organizations face fewer tax-advantaged savings options. Employer-sponsored, non-qualified, deferred compensation plans are now a key strategy for tax-sheltered executive benefits.

Area of Science:

  • Finance
  • Tax Law
  • Organizational Management

Background:

  • Tax-exempt organizations, including healthcare entities, are experiencing significant reductions in traditional tax-advantaged savings opportunities for executives.
  • Increased tax restrictions have severely limited employer-sponsored "qualified" retirement and savings programs.
  • Personal tax-sheltered investment options have become increasingly scarce.

Purpose of the Study:

  • To identify and highlight remaining viable tax-advantaged savings strategies for executives in tax-exempt organizations.
  • To analyze the attractiveness of non-qualified, deferred compensation plans in the current tax environment.

Main Methods:

  • Analysis of current tax legislation and its impact on executive compensation.
  • Review of employer-sponsored retirement and savings plan limitations.

Related Experiment Videos

  • Evaluation of non-qualified, deferred compensation plans as a savings vehicle.

    • Main Results:

    • Traditional qualified retirement plans offer diminished benefits due to tax restrictions.
    • Personal tax-sheltered investments are largely unavailable.
    • Non-qualified, deferred compensation plans represent one of the last significant opportunities for tax-advantaged savings.

    Conclusions:

    • Non-qualified, deferred compensation plans are an increasingly attractive option for executives in tax-exempt organizations.
    • Recent increases in personal tax rates further enhance the appeal of these plans.
    • Organizations should consider these plans to support executive financial planning.