Interaction with Qualified Plans Applied Knowledge

Interaction of Section 409A unfunded deferred comp plans and qualified plans (BB11169)
Deferred comp plan deferrals may affect contributions to qualified retirement plans.
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410(b) highly compensated carve out (BB11167)
How deferred comp can help highly compensated employees overcome 401(k) plan limits.
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401(k)/NQ wrap plan (BB11166)
Coordinating nonqualified and qualified plan contributions into a 401(k)/NQ "wrap plan".
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Base salary deferral elections to offset a 401(k) refund (BB12291)
Nonqualified plans can be designed to allow participants to defer an amount of their base salary equal to a 401(k) plan refund to create a tax-neutral event for the year in which the refund occurs. In order to create a tax-neutral event, four separate tax events need to take place.
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Insurance products issued by Principal National Life Insurance Co. (except in NY), Principal Life Insurance Company^®, and the companies available through the Preferred Product Network, Inc. Plan administrative services offered by Principal Life. Principal Funds, Inc. is distributed by Principal Funds Distributor,  Inc. Referenced companies are members of the Principal Financial Group^®, Des Moines, IA 50392.​ For financial professional use only. Not for public distribution.

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