Nonqualified Deferred Compensation - Unfunded Plan

Unfunded Plan

With unfunded deferred compensation plans, the employer may purchase insurance to help satisfy its obligations under the plan, but the nonqualified deferred compensation plan should not tie the amount of benefits directly to the amounts payable under the life insurance policy. Note that the employee should have only the rights of an unsecured general creditor.

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    He fashions evil for himself who does evil to another, and an evil plan does mischief to the planner.
    Hesiod (c. 8th century B.C.)