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Nonqualified retirement plans are any type of retirement plan that falls outside of the ERISA guidelines and standards for retirement plans. Nonqualified plans do not allow employers a current tax deduction on any contributions that are made into the plan. They do receive a tax deduction when the money is eventually paid out to the employee, however.
Nonqualified plan sponsors must communicate the plan details in writing to eligible employees and are considered fiduciaries of the plan, with...
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