The Impact of Rising Rates on Total Return Swap Hedges of Deferred Compensation Plans

As rates rise, companies are evaluating the impact to Total Return Swap hedges of Nonqualified Deferred Compensation Plan liabilities.

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Why are Companies Moving from Fixed or Declared Rate Plans to Market-Based Plans?

With the hindsight of over thirty-five years of experience in the Deferred Compensation Plan industry, we have seen a marked shift away from “fixed” or “declared rate” plans to market-based plans – typically with menus that mirror a company’s 401k plan. There are a variety of reasons for this that we believe are instructive to plan sponsors.

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Atlas Client Passes IRS Audit of Deferral of TRS Gains, Losses, and Expenses

In this analysis, we detail how one company recently passed an IRS audit of its TRS hedge and deferred gains—benefiting from supporting tax documentation including a Will-level tax opinion, Private Letter Ruling, and related tax reporting and recordkeeping.

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CFO Magazine: "There’s a lot to like about total return swaps"

CFO Magazine reports on recent research at Columbia Business School by Atlas’ Ben Eisler. The research analyzes the relative benefits of different options for hedging nonqualified deferred compensation plans.

 
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OUR STORY

Learn about the history of our firm

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WHAT WE DO
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The nonqualified plan marketplace has seen significant change in recent years. These changes have materially impacted plans across the Fortune 1000, prompting companies to adapt, improve outcomes for plan participants, and mitigate a negative impact to corporate earnings.


Atlas Benefit Finance, established two decades ago, supports companies in managing these trends and their plans more broadly. Our proprietary tools and extensive knowledge from working with the world’s largest companies (our clients) enable companies to most effectively manage the costs and risks of these plans.

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JurisPrudent Deferral Solutions offers law firms the market’s most advanced attorney fee deferral program. Leveraging our extensive experience with nonqualified deferred compensation plans and our knowledge of the features large corporations require, our attorney fee deferral plan is structured to offer unmatched safety, superior service, and complete transparency.


JurisPrudent’s fee deferral program enables successful attorneys to manage their tax burdens and cash flow requirements most effectively and securely.

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NQDC INSIGHTS

A quarterly email from Atlas about the latest significant trends in the executive benefits marketplace.

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