{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s457A/d/3/A","label":"nonqualified deferred compensation plan","definition":"The term “nonqualified deferred compensation plan” has the meaning given such term under section 409A(d), except that such term shall include any plan that provides a right to compensation based on the appreciation in value of a specified number of equity units of the service recipient.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}