The deferred compensation plan for selected officers agreement is a written contract between a corporate employer and a selected set of employees. The contract involves the details of the compensation and the employment options that are to be provided to the employee in the future. The deferred compensation plan for the selected officers is also called as the non-qualified deferred compensation plan.

The non-qualified deferred compensation plans are designed to provide the retirement benefits of a selected set of employees, directors and independent contractors. The agreement plans are used both in the public and the privately held companies.

By the help of this agreement plan, the business owners encourage the officers to build wealth through the tax favored saving schemes. By signing an agreed plan, the employers also motivate the employees to increase their productivity. The amount of income that is deferred and the investment gain associated with it are credited to the accounts of the officers, to be paid out at retirement.

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