This is an excerpt from a member-only article. To read the article in its entirety, please login or subscribe.

Congress' attempts to crack down on potentially abusive deferred compensation strategies, made notorious by Enron and other high-profile corporate scandals, will make compliance more difficult for physician groups that have implemented or plan to incorporate a nonqualified deferred compensation plan. Many practices currently offer nonqualified deferred compensation for a variety of reasons, including recruiting and retaining physicians. These plans come in several forms and are commonly found in buyout or buy-in arrangements in medical practices.