Participation in larger non-qualified deferred compensation (NQDC) plans increased sharply in 2010, according to MullinTBG.

MullinTBG, Los Angeles, a unit of Prudential Financial Inc., Newark, N.J. (NYSE:PRU), has published that finding in a summary of results from a new survey of NQDC programs sponsors.

Overall NQDC plan participation fell to about 46% in 2010, from 50% in 2009, but participation at plans with at least 250 participants increased to 57%, from 44%, MullinTBG says.

Only about 18% of NQDC plan sponsors are thinking about guaranteed lifetime income options.

The percentage of NQDC plan sponsors that reduced or eliminated 401(k) plan matches fell to 12% in 2010, from 21% in 2009.

- Warren S. Hersch

Other non-qualified deferred comp coverage from National Underwriter Life & Health: