The short answer
The 2026 NFP U.S. Executive Benefits Trend Report surveyed 273 executive benefits decisionmakers and found that 99% say executive benefits have helped them retain top talent, yet 49% have no executive benefits strategy to support leadership transitions. Our free white paper, From Retention to Continuity, walks through the seven findings that matter most to closely held businesses and financial institutions, and what an owner can do about each one.
Executive benefits work. That is the headline from NFP’s new national survey, and it matches what we see with clients every week. The harder finding is what comes next: most plans were built to keep leaders in place, not to move them out well. Owners who close that gap hold onto their best people and hand off leadership on their own terms.
What the 2026 executive benefits trend report found
Schiff Executive Benefits (SEB) read the 2026 NFP U.S. Executive Benefits Trend Report closely and pulled out the numbers owners should know. All statistics are NFP’s; the interpretation is ours.
- 99% of employers say executive benefits have been successful in retaining top talent.
- 81% say they cannot afford to lose top talent.
- 49% have not implemented executive benefits strategies to support leadership transitions.
- 82% say nonqualified deferred compensation (NQDC) plans have a high or moderate impact on plan success.
- 63% say BOLI/COLI has a high or moderate impact on plan success.
- Only 28% say their key employees completely understand their executive benefits.
What is inside the white paper
From Retention to Continuity is a ten-section briefing written for owners, CFOs and bank and credit union boards. It covers:
- The succession gap. Why half of employers have a retention plan but no exit plan, and how phased-retirement SERPs and successor-tied vesting turn intentions into a schedule.
- Rothification and the case for NQDC. How the 2026 Roth catch-up rule under SECURE 2.0 §603 removes a pre-tax lever for high earners, and why a nonqualified deferred compensation plan drafted under IRC §409A is not subject to it.
- Funding the promise. Where corporate-owned life insurance (COLI), BOLI, split-dollar and phantom stock fit, and why the funding should match the liability.
- Plan communication. Why a plan nobody understands does not retain anyone.
- Spotlight on banks, credit unions and financial services, the sector most represented in the survey.
- Six questions to ask about your plan, drawn from The Perfect Plan® process.
Who should read it
The paper is written for owners of closely held businesses who are thinking about who will run the company next, for executives whose 401(k) catch-up contributions became Roth-only in 2026, and for bank and credit union leaders who already hold BOLI or CUOLI and want to connect it to their leadership plan. If you are five years or less from a transition, pair it with our exit planning checklist and our guide to retaining key employees.
Get the white paper
From Retention to Continuity: An SEB Perspective on the 2026 NFP U.S. Executive Benefits Trend Report. Ten sections, the key survey data in tables and charts, and six questions to bring to your next planning meeting. Tell us where to send it and the PDF opens right away.
Want to talk it through?
To walk through the six questions for your own company, schedule a Perfect Plan® meeting or call (610) 292-9330. For a broader primer, start with our executive benefits guide for business owners.
Important Disclosures
Non-qualified deferred compensation (NQDC) arrangements are subject to applicable tax rules, including IRC §409A, and may expose participants to the employer’s general creditor risk. Such arrangements are not equivalent to qualified retirement plans. Corporate-owned life insurance (COLI), bank-owned life insurance (BOLI), and other funding strategies involve costs, risks, and limitations and may not fully offset plan liabilities. Insurance benefits are subject to policy terms and the claims-paying ability of the issuing insurer.
Statistics are reproduced with attribution from the 2026 NFP U.S. Executive Benefits Trend Report, published by NFP, an Aon company. Read the full report at nfp.com. Schiff Executive Benefits is not affiliated with NFP or Aon, and this paper is not endorsed by them. This material is for general information only and is not tax or legal advice; consult your tax and legal advisors about your situation.
Securities offered through Ridgeback Securities, Ltd, Member FINRA/SIPC, 1218 Webster Street, Houston, TX 77002. Schiff Executive Benefits is not affiliated with Ridgeback Securities, Ltd.