By Marc Fosse (September 26, 2017, 12:16 PM EDT) -- Many nonqualified deferred compensation plans (nonqualified plans) provide that a benefit will be paid, or that a benefit will vest, upon a participant becoming disabled. To receive this benefit, a participant in a nonqualified plan must establish that the participant has a qualifying disability. While nonqualified plans are generally exempt from most of the substantive provisions of the Employee Retirement Income Security Act of 1974, nonqualified plans are still subject to ERISA's enforcement provisions, including claims regulations implementing Section 503 of ERISA. For that reason, a nonqualified plan must contain procedures that comply with ERISA's regulations for resolving participant claims, including disability claims....