AN INSIDE LOOK AT CURRENT PRACTICES IN NON-QUALIFIED DEFERRED COMPENSATION
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1 AN INSIDE LOOK AT CURRENT PRACTICES IN NON-QUALIFIED DEFERRED COMPENSATION NEWPORT GROUP S 2017 SURVEY Jeff Wirth, Executive Vice President Mike Shannon, Senior Vice President
2 Quick Poll Before we begin... Do you currently have an NQDC plan? A. Yes, and we don t want to change anything. B. Yes, but we need to update our plan design to reflect current market practices. C. No, we don t but we are considering implementing one soon. Stay tuned for the results! 2 newportgroup.com
3 Agenda Review of Newport Group 2017 NQDC Survey Plan Sponsors Plan Design Investments Funding Plan Administration Questions Wrap-up 3 newportgroup.com
4 Survey Information Survey sent to Fortune 1000 companies HR and Finance professionals Included 40 detailed NQDC questions Respondents 78% public companies/22% private companies 23 different industries Available to Newport Group retirement plan sponsors Attractive, graphically designed 44 page report Access via 4 newportgroup.com
5 PLAN SPONSORS 5 newportgroup.com
6 NQDC Plan Prevalence and Goals 92% of all companies surveyed offer a non-qualified deferred compensation plan. Top 5 Goals for Offering an NQDC Plan 1. Remain competitive with peer companies 2. HCEs need additional savings opportunities to assist with their financial planning 3. Retention tool for senior management and other highly compensated employees (sales staff, physicians, etc.) 4. Pre-tax deferrals/tax-deferred growth 5. Attract new senior-level management 6 newportgroup.com
7 Participant Satisfaction We asked plan sponsors how satisfied they thought participants were with different aspects of their NQDC plan. Most Satisfied Valuable component of overall benefits package Helpful with retirement preparedness Overall tax planning Least Satisfied Basic understanding of the plan Website experience Plan education and materials 7 newportgroup.com
8 PLAN DESIGN 8 newportgroup.com
9 Participant Eligibility How do companies determine NQDC eligibility? Over two-thirds of companies determine eligibility by job grade, title or total compensation Job Grade 29% Title 22% Total Compensation 16% For those that use total compensation Over $250K 25% Over $150K 60% Over $120K 90% 9 newportgroup.com
10 Eligible Compensation Is it just base salary and bonuses? Base salary and annual bonuses are the predominant eligible compensation source (93%) but other sources of deferrals are becoming more prevalent Long-term incentive plan deferrals are up 32% of plan sponsors Restricted stock 19% of plan sponsors What about 401(k) refunds due to discrimination testing? More companies are allowing an automatic increase in deferrals to account for a qualified plan refund 69% of plan sponsors have 401(k) refunds due to discrimination testing 10 newportgroup.com
11 Company Contributions What types of company contributions are plan sponsors providing and what are the vesting schedules that are used? There is an upswing in company contributions over the last survey with 73% of plan sponsors offering a company contribution Make-up Match 23% Excess Match 34% Discretionary 12% A majority of companies vest matching contributions immediately Immediately 54% Cliff Vesting 17% Graded Vesting 22% 11 newportgroup.com
12 Plan Distributions What are the typical distribution events that are allowed? Termination including retirement continues to be an almost universal NQDC distribution event (97%) with a specified date being very popular (74%). Some other key distribution design features to consider: Will the plan allow in-service distributions? Will retirement be treated as a separate event or as a form of termination? Will the plan have a single or double trigger for a change in control event? 12 newportgroup.com
13 Plan Distributions What types of distributions can participants take? Lump sum and installment payments are both used 71% of the time by plan sponsors. Another emerging form of payment is a hybrid partial lump sum with installments for the remainder of the balance (27%). Can they change their distribution election? 80% of plan sponsors allow participants to change their distribution election (with the appropriate 409A compliance). 13 newportgroup.com
14 INVESTMENT CHOICES 14 newportgroup.com
15 Types of Investments How is the investment menu created? A range of mutual funds (similar to a 401k menu) continues to the be the predominant investment structure. A large percentage of plan sponsors also use or have added a fixed rate option. Mutual funds 89% (includes COLI-based platform) Fixed Rate 44% Company Stock 34% 66% of plan sponsors use an investment menu that is different from the company s 401(k) plan. 15 newportgroup.com
16 Number of Investments Choices What is typical for the number of investment options offered? 55% of NQDC plans offer investment choices for their participants 20 or more 24% % Less than 10 20% 16 newportgroup.com
17 Fixed Rate Choices When a fixed rate is offered, what are the indices that are used most often? Fixed rates options tied to Treasuries or a company declared rate are the most common rates that are used Treasuries 42% Company declared rate 36% Moody s 19% Prime Rate 14% 17 newportgroup.com
18 PLAN FUNDING 18 newportgroup.com
19 NQDC Funding and Trust Prevalence Are companies still funding their NQDC plans? 54% of companies set aside assets to informally fund their deferred compensation plans. The primary reasons for funding include: Managing expense volatility Providing participants an additional level of security Creating a pool of assets available for future payment of benefits Are rabbi trusts being used? Over 2/3 of plan sponsors use a grantor rabbi trust for their NQDC plan. Rabbi trusts provide some additional benefit protection in the event of a change-of-heart or a change-in-control by management. 19 newportgroup.com
20 Types of NQDC Funding What types of funding are companies using? Corporate-owned life insurance (COLI) and mutual funds continue to be the two most common funding vehicles. COLI 64% Mutual funds 30% Other less frequently funding options are separately managed portfolios, total return swaps and company stock. Separately managed portfolios 21% Company stock 9% 20 newportgroup.com
21 NQDC Funding Levels What percentage of NQDC liability are companies funding? For those companies that fund their NQDC plan, 57% fund the total liability. 100% and above 57% Over 66% 84% Over 50% 92% Less than 50% 8% 21 newportgroup.com
22 PLAN ADMINISTRATION 22 newportgroup.com
23 NQDC Plan Administration Who is handling the plan recordkeeping? 97% of plan sponsors outsource all or a significant portion of the plan administration. Key advantages gained through outsourcing: NQDC-specific participant website NQDC multi-disciplined client service team Consulting/legal support IRC 409A risk mitigation/support Corporate financial reporting Customized NQ communications and education Participant service center specializing in NQ plans Mobile access 23 newportgroup.com
24 NQDC Plan Administration We asked plan sponsors how satisfied they were with areas of service from their current plan administrator. Most satisfied with: Website experience (participant and plan sponsor) Responsiveness Corporate financial reporting Areas for most improvement: Participant communication and education Plan legislation and tax monitoring 409A risk mitigation 24 newportgroup.com
25 APPLYING THE SURVEY 25 newportgroup.com
26 How to Utilize the Survey in Your Company? Things to Consider Review / comparison of your qualified and non-qualified retirement plans Present contemporary practices at a committee meeting See trends in NQDC design, funding, investments, plan administration, etc.»benchmark against your current plan to demonstrate market competitiveness with peer companies»maximize features for recruiting and retention purposes, etc. 26 newportgroup.com
27 Accessing the Survey and Print Version Available at Click on Knowledge Center or search for Survey Download and save to PDF file Review latest trends and statistical information 27 newportgroup.com
28 Questions? If you have additional questions please contact your Newport Group Relationship Manager or us at: Thank you for attending today s presentation! A very brief survey follows the webinar tell us what you think! Newport Group, Inc All Rights Reserved Newport Group, Inc. and its affiliated companies do not render tax or legal advice, and the material contained within should not be interpreted or relied upon as constituting tax or legal advice. Consult your tax or legal advisors with respect to specific tax or legal decisions.
29 Notice of Confidentiality and Disclosure The attached material was prepared by Newport Group. The format and substance of the material contained in this report were d eveloped by and constitute the confidential work product of Newport Group. This report is provided solely for the use of the recipient and any other use, dissemination or distribution of such, including dissemination or distribution to outside consultants or advisors, without the prior written consent of Newport Group is prohibited. Newport Group Securities, Inc. is both a broker -dealer and registered investment adviser. When utilizing mutual funds as investment vehicles, Newport Group Securities may act in either its registered investment adviser or broker-dealer role. When offering variable insurance products, Newport Group Securities acts solely in its capacity as a broker-dealer. When acting as broker -dealer, Newport Group Securities receives compensation for the sale of mutual funds and/or variable life insurance products, including commissions, asset-based compensation, expense allowances and other distribution-related payments. The method and amount of compensation may vary depending upon which mutual fund or insurance carrier is selected. Certain third party institutions may provide financial support to Newport Group on a voluntary basis to offset certain of the costs of marketing, educational and sales meetings. No such support is based upon any sales or distribution quotas or other such metrics. Additional information may be found at newportgroup.com. A detailed explanation of all charges associated with mutual funds and variable life insurance products is contained in eithe r a prospectus or a private placement memorandum (PPM). Newport Group Securities will provide prospectuses or PPMs for the mutual funds and/or insurance products selected prior to purchase. Newport Group Securities will provide detailed information regarding mutual fund charges, insurance product charges and broker-dealer compensation upon request. Newport Group and its affiliated companies do not render tax or legal advice, and the material contained in this report shoul d not be interpreted or relied upon as constituting tax or legal advice. Opinions with respect to tax or legal questions invariably turn upon facts and circumstances of a particular case or matter. Accordingly, you should consult your tax or legal advisors with respect to specific tax or legal decisions. 29 newportgroup.com
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