Latest Accounting Guidance for Hedging NQDC Plans with Total Return Swaps

This memo, recently published by Atlas Benefit Finance, reviews the latest accounting guidance for hedging Deferred Compensation Plans with Total Return Swaps, with a section specifically on plans with vesting components.

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Has BOLI Become a Bad Investment?

Lower Returns Due to BOLI Investment Constraints Have Wiped Out the Tax Benefits - But There's a Solution During its heyday (1998-2008), BOLI was purchased by banks as a way to enhance after-tax yield