I help keep clients from violating Code Section 409A and their non-qualified plan document requirements. 

Not many retirement business consultants can claim 35 years of qualified plan and over 20 years of non-qualified plan consulting with large Fortune 200 companies.  

During those years I invented new ideas and approaches to solving extremely complex and costly retirement plan issues.  My ground breaking ideas were displayed at the Society of Actuaries meetings where I was given credit for saving 11 pension plans from freezing or terminating.  I also created a brand new 401(k) plan solution that resolved a 13 month nurses strike in California.

I offer efficient and effective retirement plan consulting services that are 100% client focused.  I am totally independent since I do not receive any commissions or money from investment firms or other entities. 

My focus and loyalty is only to my customers.

NQDC Solutions, LLC's Services Include:

  • Non-qualified plan compliance reviews:
    • Review document for difficult or hard to administer provisions
    • Compare actual plan administration to plan document and 409A requirements
    • Interview those with plan administration responsibilities
    • Confirm recordkeeper processing and contract obligations
    • Review enrollment processes and participant elections
    • Verify payroll processing of employee deferrals and company contributions
    • Check vesting calculations and applicable FICA taxes
    • Review payroll, trustee and recordkeeper processing of payments and taxes
    • Examine finance and trust balancing activity, if applicable
    • Review interactions with other non-qualified plans and qualified plans
    • Review corrections of 409A errors and omissions
    • .....and much more if necessary.....until it is right.
  • Non-qualified plan designs and benchmarking
  • Qualified 401(k)/403(b) plan consulting, including:  plan effectiveness, discrimination testing, compliance and administration reviews, merger and acquisition liability reviews and plan design.
  • Helpful articles on qualified and non-qualified plan design, compliance, administration requirements, mergers and acquisitions, etc...

Russell L. Morgan

Qualified and Non-Qualified Retirement Plan Consultant