Deferred Compensation and Rabbi Trusts
Posted by fhalestewart on December 18, 2017
This will be the last post in our NQDC series.
Revenue Procedure 92-64 contains model language for a “Rabbit Trust,” which is a trust a company can establish to set-aside funds for a NQDC plan. Companies routinely use these structures to allay employee concerns about actually receiving NQDC payments.
You can read the entire Procedure at this link on the Legal Bit Stream website.
In 2009, F. Hale Stewart, JD. LL.M. graduated magna cum laude from Thomas Jefferson School of Law’s LLM Program. He is the author of three books: U.S. Captive Insurance Law, Captive Insurance in Plain English and The Lifetime Income Security Solution. He also provides commentary to the Tax Analysts News Service, as well as economic analysis to TLRAnalytics and the Bonddad Blog. He is also an investment adviser with Thompson Creek Wealth Advisors.
William Byrnes' Tax, Wealth, and Risk Intelligence 
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