The fast pace and mobility of today's business world has not changed one key fact.  It takes good people at the top to make your business successful.  You need the right tools to get and retain those key people.  One of those tools is the compensation you provide to your executives.  As limitations on qualified plan benefits have become more restrictive over time, it has become increasingly important to arrange supplementary benefit programs to attract and retain key executives.  Many factors can influence the structure of a nonqualified executive deferred compensation plan.  At Conrad Siegel Actuaries, we can help you articulate these objectives and then help you sort through the design, fiduciary, tax and ERISA considerations to be sure your plan supports those objectives.