Account Administration
Deferred Compensation Plan Accounts

These types of retirement savings plans allow participants to defer a portion of their wages and postpone paying income tax on these amounts until they receive the money at retirement or separation of service. Participant eligibility may be limited to select groups of employees or only to cooperative directors. This depends on the type of plan selected.

Types of Plans 

NRECA offers sample plan documents for a range of deferred compensation plans.

• Executive Compensation Plan For Employees of Tax-Exempt Employers
• Executive Compensation Plan for Directors of Tax-Exempt Employers
• Top Hat Plan for Employees of Taxable Employers 
• Top Hat Plan for Directors of Taxable Employers
• Incentive 457(f) Deferred Compensation Plan
• Global Executive Compensation Plan for Employees
• Global Executive Compensation Plan for Directors
• Governmental Deferred Compensation Plan
• Pension Restoration Plan for Tax-Exempt Employers
• Pension Restoration Plan for Taxable Employers
• Global Pension Restoration Plan

If your system does not have a deferred compensation plan and would like to learn more contact your NRECA field representative.