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，這些新資變動方案和大家所知道的華爾街獎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.
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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.
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