Defer unlimited comp to retirement / future years — bypass 401(k) $23K cap on high-income executives.
IRC §409A Non-Qualified Deferred Compensation plans let executives defer UNLIMITED salary/bonus to future years (retirement, kids' college, sabbatical). Growth tax-deferred; taxed as ordinary income on distribution. Distribution schedule must be elected BEFORE year of earning (or within 30 days of first eligibility). Company can invest deferred funds in tax-advantaged corporate-owned life insurance (COLI). Risk: unfunded promise, unsecured creditor claim on company bankruptcy. Best for stable large employers.
Click Generate advisory deep dive for mechanics, IRC citations, a step-by-step execution plan, a worked numeric example on your profile, costs, risks, and this-week actions.
Contribute up to $46K/yr additional (beyond $23K deferral) to after-tax 401(k), convert to Roth same-day.
Public sector + qualifying nonprofit employees stack a 457(b) alongside their 403(b)/401(k) — 2× annual deferral space.
Exercise ISOs early (bargain element = AMT) — pay AMT credit, get long-term cap gains + recover AMT in future.
Elect §83(b) within 30 days of restricted stock grant — pay tax on ~$0 value, all future growth is capital gains.
Contribute max to §423 ESPP with 15% discount + 6-month lookback = ~26% annualized risk-free arb.
10b5-1 trading plan lets executives sell during blackouts; costless collar protects downside with no cash outlay.
Take unpaid sabbatical year — convert Traditional IRA to Roth at 12/22% bracket vs 32/35% working years.
HSA is the ONLY triple-tax-advantaged account: deductible in, tax-free growth, tax-free out for medical.