Using Total Return Swaps in Combination with Existing Rabbi Trusts

Many Fortune 1000 companies fund/hedge their Nonqualified Deferred Compensation Plan liabilities with assets in rabbi trusts. This can increase costs and cause unpredictable swings in operating earnings – an issue CFOs have had to highlight on recent earnings calls. This White Paper outlines a strategy that solves these issues. 

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.

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

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

A Practitioner's Perspectives On Corporate Finance Issues of Nonqualified Deferred Compensation Plans

Robert B. Polansky, former General Mills Assistant Treasurer and Atlas Senior Advisor, on the risk management of Deferred Compensation Plans.

 
OUR STORY

Learn about the history of our firm

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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The overwhelming majority of stable value contracts today put BOLI/COLI subadvisors and policyowners at significant risk of long-term underperformance. These SV contracts provide low returns for the risk taken, impose arbitrary constraints on the subadvisors, do not allow policyowners to manage the credit or duration risks of their portfolios, and come with other poor terms and high fees. Atlas SV Partners designs, provides, and administers stable value contracts that provide policyowners with the ability to manage the credit and duration risks of their portfolios, earn higher returns, and benefit from better features (e.g. no change of tax law, long-term crawl-out, or surrender-all provisions). Our team has developed and administered several SV businesses over the past 20 years that together have generated $50 billion in AUM.

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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