I don't think so. Distribution shouldn't be considered
active income.
On the other hand, contribution should be from active income:
Because high-income earners were unable to contribute the same proportional amounts to their tax-deferred retirement savings as other earners, NQDCs offer a way for high-income earners to defer the actual ownership of income and avoid income taxes on their earnings while enjoying tax-deferred investment growth.
奖金的90%。
公司最高层的几个高管那收入都是至少几百万的，所以基本工资的50%加上奖金的90%，肯定就是几百万的数字。这样说起来就是 DCP 和 NQDCP 的每年投入是上不封顶的。不是楼下说的每年只有几万块钱。
当然 NQDCP 一个潜在风险就是万一公司破产倒闭，债权人是可以 go after NQDCP 的。 DCP 没有这方面的担忧。
另外拿出来的时候，如果你是工龄超过五年，年龄在55岁以上，你可以选择一次性拿，也可以选择分 15 年每年拿。并不是下面跟帖里面说的必须一次性拿出来。
昨天又到 52 周新高，现在盘前还在涨，这会到了 39.53 了
DCP distribution 是否算主动收入，可以买IRA?
假使没有工作收入，但是有DCP来的钱。
active income.
On the other hand, contribution should be from active income:
Because high-income earners were unable to contribute the same proportional amounts to their tax-deferred retirement savings as other earners, NQDCs offer a way for high-income earners to defer the actual ownership of income and avoid income taxes on their earnings while enjoying tax-deferred investment growth.