Retirement arrangement that does not meet the tax-law requirements applied to qualified employer retirement plans.
A non-qualified retirement plan is a retirement arrangement that does not meet the tax-law requirements applied to qualified employer retirement plans.
It matters because plan qualification changes tax treatment, creditor risk, participation rules, and how employers use retirement benefits in compensation design.
Qualified Retirement Plan
Deferred Compensation Plan
Supplemental Executive Retirement Plan (SERP)")
Employer Retirement Plan