Executive Benefits & Compensation
Attract, retain, and reward top talent. We design customized executive benefit plans that supplement traditional retirement limits and align key leaders with long-term company goals.
Deferred Compensation
Non-qualified plans (NQDC) allowing executives to defer income and taxes beyond 401(k) limits.
Split-Dollar Life
Tax-advantaged strategies to provide substantial life insurance and retirement benefits to key executives.
Executive Bonus Plans
Section 162 plans providing life insurance and accumulated cash value funded by the employer.
Technical Architecture & IRS Frameworks
IRC Section 409A Compliance
Non-Qualified Deferred Compensation (NQDC) plans must strictly adhere to Internal Revenue Code Section 409A. Failure to comply can result in immediate taxation of deferred amounts, plus a 20% penalty and interest on underpayments.
Worked Example: 409A Timing Rules
Assumption: An executive wishes to defer $50,000 of their 2027 bonus.
Rule Application: Under 409A, the election to defer must generally be made before the end of the preceding taxable year (by Dec 31, 2026). Furthermore, the distribution trigger (e.g., separation from service, fixed date, change in control) must be objectively determinable. If the executive is a "specified employee" of a publicly traded company, distributions upon separation from service must be delayed by six months.
Split-Dollar Life Insurance (Treas. Reg. §1.61-22)
Split-dollar arrangements involve sharing the costs and benefits of a life insurance policy between an employer and an executive. The IRS taxes these arrangements under one of two mutually exclusive regimes, depending on policy ownership.
Case Study: Loan Regime vs. Economic Benefit Regime
- Economic Benefit Regime (Endorsement Split-Dollar): Employer owns the policy. The executive is taxed annually on the value of the life insurance protection provided (often measured using IRS Table 2001 rates) minus any premiums paid by the executive.
- Loan Regime (Collateral Assignment Split-Dollar): Executive owns the policy. The employer's premium payments are treated as loans to the executive. If the loan does not bear adequate interest (Applicable Federal Rate - AFR), imputed interest is taxable to the executive under IRC §7872.
Interactive Case Studies
Model the financial impact of different executive benefit structures.
Create Your Private Business Continuity Map
Unlock the interactive case studies to model the financial impact of different executive benefit structures.
Secure, private, and complimentary.
SRG Signature Assessments
Identify blind spots, measure your readiness, and gain actionable insights with our proprietary diagnostic tools designed for high-net-worth individuals and business owners.
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Questions
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Executive Wealth Readiness Score™
Evaluate your personal wealth architecture, tax exposure, and retirement readiness.
The Business Owner Exposure Score™
Identify critical gaps in your corporate protection, key-person coverage, and buy-sell funding.
Succession Readiness Score™
Measure how prepared your business is for an exit, transfer, or unexpected transition.
Optimize Your Leadership Compensation
Let's build a compensation architecture that keeps your best people locked in and focused on growth.
Build Your Private Wealth Architecture MapThe Coordinated Workflow
True wealth architecture doesn't happen in silos. Experience our guided process connecting capital, retention, succession, and trust strategies into one cohesive plan.
1. Capital & Lending
Secure the capital needed for expansion, acquisition, or restructuring.
Before implementing advanced tax or succession strategies, the business must have the right capital stack. We evaluate SBA loans, commercial real estate financing, and working capital to ensure liquidity.