The presentation reviews the features and benefits of the ISOP including:
- How the ISOP design can provide an attractive alternative to traditional deferred compensation plans especially for non-profit and pass-through entities such as partnerships, LLCs and S-Corps,
- How the ISOP design can eliminate several risks of traditional deferred compensation (lack of portability, sponsor bankruptcy and the impact of higher tax rates on future plan distributions),
- The ability to participate in the upside of the S & P 500 (up to a current cap of 12%) while still having downside protection (current floor rate of 0%) and,
- How the proprietary “tax-restoration” feature allows the ISOP to be more attractive than typical executive bonus plans used in non-profits and pass through entities.
Featured Presenter: William L. MacDonald, Managing Director, EBS