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 wraps for BOLI and COLI products provide low returns for the risk, and do not allow policyowners to manage the credit or duration risks of their portfolios. They have other poor terms and high fees, leaving portfolio managers at significant risk of long-term underperformance.

Atlas SV Partners designs, provides, and administers stable value wraps that provide policyowners with the ability to manage the credit and duration risks of their portfolios, earn higher returns, and with superior 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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