^{BUSINESS PLANNING — EXECUTIVE COMPENSATION}Executive Benefits & Corporate Carve-Outs

Your top performers are your enterprise's most critical asset and the hardest to replace. We design selective, high-impact executive benefit structures that reward key talent, create powerful retention incentives, and simultaneously optimize your corporate tax position.

STRUCTURES WE DESIGN

Non-Qualified Deferred Compensation

SERP (Supplemental Executive Retirement Plans) — custom defined benefit structures for select executives
Executive deferred comp plans with vesting schedules that create golden handcuffs
Rabbi trust arrangements for informal plan funding and security

Split-Dollar & Life Insurance Strategies

Collateral assignment split-dollar for loan regime tax efficiency
Corporate-owned life insurance (COLI) for tax-advantaged benefit funding
Executive bonus (Section 162) plans for selective benefit delivery

WHY NON-QUALIFIED PLANS OUTPERFORM FOR EXECUTIVES

Selective Design

Unlike qualified plans, executive benefit programs can be offered exclusively to a defined group of key employees — protecting your competitive edge without broad plan participation.

Corporate Tax Efficiency

Many executive benefit structures generate current-year corporate deductions, reducing your effective business tax rate while creating long-term compensation obligations.

Retention Architecture

Vesting schedules, forfeiture provisions, and performance triggers that align executive interests with enterprise growth and exit value.

Beyond compensation: aligning executive incentives with enterprise value

The most effective executive benefit programs do more than pay, they align. When structured correctly, deferred compensation plans, equity participation arrangements, and insurance-backed benefits create a shared stake in enterprise outcome that retains your best talent through market cycles, ownership transitions, and competitive pressure.

We design these programs to serve dual masters: the executive's wealth accumulation goals and the corporation's tax, cash flow, and retention objectives.

Design Your Executive Benefit Architecture

We'll map the right combination of structures for your team and enterprise goals.

Book a Consultation at thestrategicbusinessplanner.com

^{Executive compensation arrangements involve ERISA, IRC Section 409A, and securities considerations. Always engage ERISA counsel and a tax advisor before implementing.}

BUSINESS PLANNING — EXECUTIVE COMPENSATIONExecutive Benefits & Corporate Carve-Outs