Moving from a DB Executive Retirement Plan to a DC Executive Retirement Plan

When a company changes its primary company-sponsored retirement plan from a defined benefit to a defined contribution structure, there are tax, accounting, regulatory, and design considerations specific to nonqualified plans that require evaluation. The following comprehensive document outlines a four-part series of articles discussing the key factors that are pertinent to designing and implementing changes to a nonqualified plan.

Moving from a DB Executive Retirement Plan to a DC Executive Retirement Plan

Authorized for the Society of Actuaries as study material