Employers Eyeing Enhancements to Nonqualified Retirement Plans, WTW Survey Finds
Employers Eyeing Enhancements to Nonqualified Retirement Plans, WTW Survey Finds
Improving participant experience cited as top area of focus while investment options and risk mitigation strategies evolve
在投資選擇和風險緩解策略不斷演變的同時，改善參與者體驗被列爲首要關注領域
ARLINGTON, Va., Aug. 16, 2023 (GLOBE NEWSWIRE) -- As part of the seemingly endless battle to attract and retain talent, U.S. employers are making enhancements to their nonqualified retirement plans for key executives and highly paid employees, according to a new survey by leading global advisory, broking and solutions company WTW (NASDAQ: WTW).
弗吉尼亞州阿靈頓，2023年8月16日（GLOBE NEWSWIRE）——全球領先的諮詢、經紀和解決方案公司WTW（納斯達克股票代碼：WTW）的一項新調查顯示，作爲吸引和留住人才的看似無休止的鬥爭的一部分，美國僱主正在加強針對關鍵高管和高薪員工的不合格退休計劃。
The vast majority of large U.S. employers currently offer nonqualified retirement plans to executives and high-income earners. These plans allow for pre-tax deferral of compensation, employer contributions and/or compensation amounts that cannot be captured in the qualified plan due to IRS limits. Nonqualified plans are typically not subject to rules governed by the Employee Retirement Income Security Act.
目前，絕大多數大型美國僱主都向高管和高收入者提供不合格的退休計劃。這些計劃允許稅前延期支付由於美國國稅局的限制而無法在合格計劃中列出的薪酬、僱主繳款和/或薪酬金額。不合格的計劃通常不受《僱員退休收入保障法》管轄的規則的約束。
"Employer interest in nonqualified retirement plans is at an all-time high. In fact, we have helped clients implement more new plans and redesign existing plans in the past two years than in prior years," said Chris West, senior director, head of Dallas Retirement, and leader of WTW's Nonqualified Plans Specialty Group. "While employers have been investing time and effort into their nonqualified plans, many recognize they aren't getting or providing the value intended. As a result, employers are looking to improve the employee experience through more focused communication and education as part of their redesign strategy."
“僱主對不合格退休計劃的興趣創歷史新高。實際上，在過去兩年中，我們幫助客戶實施了比往年更多的新計劃並重新設計了現有計劃。” 高級董事兼達拉斯退休負責人兼WTW非合格計劃專業組負責人克里斯·韋斯特說。“儘管僱主一直在爲不合格計劃投入時間和精力，但許多人意識到他們沒有獲得或提供預期的價值。因此，作爲重新設計戰略的一部分，僱主希望通過更有針對性的溝通和教育來改善員工體驗。”
The WTW Nonqualified Retirement Benefit Survey found over half of respondents (55%) either made changes to their nonqualified defined benefit (DB) retirement plans in the past two years or plan to make changes in the next two years. Even more (75%) changed their nonqualified defined contribution (DC) retirement plans in the past two years or plan to do so in the next two years. The majority of employers are focused on improving participant experience with their DC plans (72%) and DB plans (56%). DC plan sponsors cited communication (52%), education (47%) and financial counseling (28%) as their key focus over the next two years.
WTW不合格退休金調查發現，超過一半的受訪者（55％）要麼在過去兩年中更改了不合格固定福利（DB）的退休計劃，要麼計劃在未來兩年內做出改變。在過去兩年中，還有更多（75％）的人改變了不符合條件的固定繳款（DC）退休計劃，或者計劃在未來兩年內這樣做。大多數僱主都專注於改善其DC計劃（72％）和DB計劃（56％）的參與者體驗。華盛頓特區計劃發起人將溝通（52％）、教育（47％）和財務諮詢（28％）列爲未來兩年的主要重點。
Six in 10 (60%) DC respondents and nearly half (47%) of DB respondents indicate they informally fund their nonqualified plan by setting aside an asset, often held in a Rabbi Trust, to provide a source for disbursements and to mitigate risk. Mutual funds are now the most prevalent investment vehicle; 60% of respondents that fund their DC nonqualified plans utilize mutual funds, while 43% of respondents that fund their DB plans utilize mutual funds.
十分之六（60％）的華盛頓特區受訪者和近一半（47％）的DB受訪者表示，他們通過預留通常由拉比信託基金持有的資產來非正式地爲不合格計劃提供資金，以提供支出來源並降低風險。共同基金是目前最流行的投資工具；爲華盛頓特區不合格計劃提供資金的受訪者中有60％使用共同基金，而爲DB計劃提供資金的受訪者中有43％使用共同基金。
"There is an important link between plan design, investment strategy, and organizational capital and tax structure that affects the financial management of nonqualified retirement plans. We see that mutual funds have surpassed historical vehicles, such as corporate-owned life insurance, as being the most prevalent investment vehicle. An independent assessment of any existing funding or potential new funding should be performed to reduce frictional fees and to manage financial risk from these programs," said Beth Ashmore, managing director, Retirement, WTW.
“計劃設計、投資策略以及影響不合格退休計劃的財務管理的組織資本和稅收結構之間存在着重要的聯繫。我們看到，共同基金已超過歷史工具，例如企業擁有的人壽保險，成爲最流行的投資工具。應對任何現有資金或潛在的新資金進行獨立評估，以減少摩擦費用並管理這些計劃的財務風險。” WTW退休董事總經理貝絲·阿什莫爾說。
Other key findings from the survey include:
調查的其他主要發現包括：
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Sponsorship: More than half of respondents (56%) offer only a nonqualified DC retirement plan, while 35% sponsor both a nonqualified DC and DB plan.
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Key objective: Attracting and retaining key talent was the top reason for offering a nonqualified retirement plan. More than one-third (37%) cited attraction and retention as the most important reason, while 25% ranked it the second most important.
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Derisking: Nearly one in four respondents (23%) with a nonqualified DB plan either have conducted de-risking actions in their DB nonqualified plan or intend to conduct de-risking it in the future.
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贊助： 超過一半的受訪者（56％）只提供不合格的華盛頓特區退休計劃，而35％的受訪者同時贊助不合格的DC和DB計劃。
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關鍵目標： 吸引和留住關鍵人才是提供不合格退休計劃的首要原因。超過三分之一（37％）的人認爲吸引力和留存率是最重要的原因，而25％的人將其列爲第二重要的原因。
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Derisking： 將近四分之一（23％）的DB計劃不合格的受訪者要麼在DB不合格計劃中採取了降低風險的行動，要麼打算在將來進行降低風險。
About the survey
關於本次調查
A total of 396 U.S. employers that offer a nonqualified retirement plan participated in the WTW Nonqualified Retirement Benefit Survey, conducted during May and June 2023. Respondents employ 7.5 million workers and include for-profit and nonprofit organizations.
共有396名提供不合格退休計劃的美國僱主參加了2023年5月和6月進行的WTW不合格退休金調查。受訪者僱用了750萬名員工，其中包括營利組織和非營利組織。
About WTW
關於 WTW
At WTW (NASDAQ: WTW), we provide data-driven, insight-led solutions in the areas of people, risk and capital. Leveraging the global view and local expertise of our colleagues serving 140 countries and markets, we help organizations sharpen their strategy, enhance organizational resilience, motivate their workforce and maximize performance.
在WTW（納斯達克股票代碼：WTW），我們在人員、風險和資本領域提供數據驅動、以洞察爲導向的解決方案。利用我們爲140個國家和市場服務的同事的全球視野和本地專業知識，我們幫助組織完善戰略，增強組織彈性，激勵員工隊伍並最大限度地提高績效。
Working shoulder to shoulder with our clients, we uncover opportunities for sustainable success—and provide perspective that moves you.
我們與客戶並肩合作，發掘可持續成功的機會，並提供讓您感動的視角。
Learn more at wtwco.com.
在 wtwco.com 上了解更多信息。
CONTACT: Media contacts Ed Emerman: +1 609 240 2766 eemerman@eaglepr.com Ileana Feoli: +1 212 309 5504 ileana.feoli@wtwco.com
聯繫人：媒體聯繫人 Ed Emerman：+1 609 240 2766 eemerman@eaglepr.com Ileana Feoli：+1 212 309 5504 ileana.feoli@wtwco.com
譯文內容由第三人軟體翻譯。