New, complicated executive compensation plan rules are leading to changes in plan rules but few moves to drop the plans.
Researchers at Buck Consultants, New York, a unit of Affiliated Computer Services Inc., Dallas, have published that conclusion in an analysis of the effects of new Internal Revenue Service nonqualified deferred compensation plan rules on the nonqualified deferred comp market.
The firm surveyed 80 employers, including 44% that offer at least one nonqualified executive plan.