Deferred Compensation Plans: A Guide for the Perplexed

March 20, 2025, 3:00 PM - 4:00 PM ET | Webinar

Non-qualified deferred compensation (NQDC) plans for the school's senior leadership positions have become an increasingly significant component of total compensation and an important retention tool. The rules governing NQDC plans are complicated and contain potential pitfalls if the plan is not carefully crafted and administered. Join us to learn more about NQDC plans, IRS sections 457(b) and 457(f) requirements, and best practices in plan design and administration. We'll discuss how these plans can be structured to help you design a total compensation package that meets your hiring and retention objectives.

Learning Objectives: Participants will learn what types of NQDC plans are available to them, 457(b)/(f) rules, common pitfalls, and best practices in plan design and administration.

Pricing

Members: Free
Nonmembers: $125.00

Credit Information

CPE Credit

Field of Study: Taxes
Delivery Method: Group Internet Based
Program Level: Basic
Prerequisites: None
Advanced Preparation: None
Recommended CPE Credits: 1.2

HRCI Credit

Recommended HRCI Credits: 1.0
HRCI Category: HR (General) – Total Rewards

SHRM Credit

SHRM PDC Credit: 1.0
SHRM BoCK: HR Expertise – Total Rewards

Presenters

Evan Giller

Of Counsel

Boutwell Fay LLP

Evan Giller is of counsel at Boutwell Fay LLP, where he advises nonprofit and governmental employers on their benefit plans He works with a wide variety of employers on employee benefit issues, with particular emphasis on 403(b) plans, 401(a) plans, 457 plans and other deferred compensation arrangements. Giller assists his clients in addressing all aspects of their benefit plans, including plan design, drafting of documents, plan administration, plan corrections, fiduciary responsibility, and IRS and Department of Labor examinations. Giller also works with retirement plan service providers on issues including the use of annuity products and general plan administration.

Gary Mauger

Managing Partner

New Pinnacle Consulting Group, a division of Pentegra

Gary Mauger has over 30 years of experience in all aspects of retirement plans and is a founding partner of New Pinnacle Consulting Group, a firm that provides consulting and compliance services to clients in 40 states. The firm’s specialty is 403(b) plans, an area in which the founding partners have over 50 years of combined experience. New Pinnacle Consulting Group is now a Division of Pentegra. Mauger previously served as senior vice president, pension operations for TIAA and held several senior level positions in his 20-year career there. He has a bachelor’s degree in marketing and an MBA from Utah State University and is a Certified Employee Benefit Specialist (CEBS).

CPE Information
NBOA is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

SHRM Information
NBOA is recognized by SHRM to offer SHRM-CP or SHRM-SCP professional development credits (PDCs). Webinars that have met SHRM's criteria to be pre-approved for recertification credit will be noted above. For more information about certification or recertification, please visit www.shrmcertification.org.

HRCI Information
NBOA is a recognized provider of recertification credits. Webinars that have met the HR Certification Institute's criteria to be pre-approved for credit towards aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification will be noted above.