deferred compensation plan

基本解釋

But they said that the changes would bring the bank’s compensation plan in line with the widespread view on Wall Street that bonuses were not one-time payouts, but rather a form of deferred salary.
但他們表示，這些新資變動(dòng)方案和大家所知道的華爾街獎(jiǎng)金制度竝非一次性支出，而是某種形式的延遲薪資。

Interest paid to an employee by an employer under a nonqualified deferred compensation plan is not considered net investment income.
FORBES: Overview Of The New 3.8% Investment Income Tax, Part 1
Do you have a deferred compensation plan?
FORBES: These Cats and Dogs Can Bite
As part of his employee contract with the Irish company, most of his salary is diverted into a nonqualified deferred-compensation plan, and held in a so-called Rabbi trust in a Caribbean tax haven, where it grows tax free.
FORBES: U.S. tax rackets