Regulatory guidance related to nonqualified benefit plans and employer owned life insurance is ever-changing. In the past decade, plan sponsors and advisors have been forced to adapt to new nonqualified benefit plan rules with the enactment of Code Section 409A; auditors have shifted to newly codified accounting standards; and financial institutions have continued to adjust to increasingly complex and demanding regulations and risk management requirements.
In order to assist our clients and advisors in distinguishing pertinent regulations, below are links to relevant accounting, nonqualified benefit plan, life insurance, and financial institution regulations and guidance.
Nonqualified PlansFinancial InstitutionsLife InsuranceMiscellaneous