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Retirement Planning
Chapter 12: Deferred Compensation & Equity Compensation/401(k) WRAP PLAN
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Chapter Study Session

Chapter 12: Deferred Compensation & Equity Compensation

401(k) WRAP PLAN

01.Core Concepts

• Plan allowing executives who maximize the allowable 401(k) deferral ($23,500 for 2025) to defer additional salary into a NQDC Plan • Substantial risk of forfeiture exists