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good morning everybody it is Jeanie Fisher a certified financial planner and senior foreign key adviser with our key and I talked a lot about qualified plans ERISA plans but today were going to talk about the non-qualified deferred compensation plan now this is not an ERISA plan and because of that it is not subject to ERISA standards and that really carries two primary benefits for the employer they are now allowed to actually discriminate on who they offer the plan to so they dont have to necessarily provide it to every employee on the employee side the IRC contribution limits are not there so you can actually defer a much larger portion of your income so lets walk through how this works for lets say an executive youre earning $300,000 a year you know you need to save money for retirement or long term goals you max out your 401k or your qualified plan but youve hit that limit pretty quickly right the 19,000 or the 25,000 if youre over the age 50 but in order for you to meet y