- Whether the arrangement’s design results in a high percentage of bonus recipients to be at or nearly at retirement age;
- Whether the arrangement allows for payments of unvested amounts upon termination;
- Whether the plan is communicated to employees as an arrangement intended to provide retirement or deferred income;
- The length of the payout period; and
- Whether the bonus payments, by operation of the plan, are made to another type of retirement account such as an IRA.
Benefits Think Could incentive programs be subject to ERISA?
Published Updated
3 Min Read
Michael Melbinger
Partner
Melbinger is a partner in Winston & Strawn’s employee benefits and executive compensation practice, which has been recognized in the past year by Chambers, U.S. & World Report–Best Lawyers, … Read full bio
