Archive | March, 2008

Funding Methods: Past, Present and Future

By Dan Johnson Background, Context and Terminology:  Back in the days when most Non-Qualified Benefit Plans (“NQBP”) were Defined Benefit in nature, Informal Funding of the plan with Corporate-Owned Life Insurance (“COLI”) involved projecting the benefit liabilities and then either buying enough COLI to take the cash retirement benefit out of the policies (“Cash Funding”), […]

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