The Oracle Deferred Compensation Plan (the Plan) is offered to a select group of U.S.-based, highly compensated employees. Each year, Oracle will determine who is eligible to enroll for the following year. Historically, Oracle has limited participation to employees who meet a certain annual base pay threshold. The Plan allows you to defer a portion of your current compensation, so you can reduce your current income tax liability while focusing on tomorrow's financial needs. It may offer a valuable financial planning tool for you and your family.

Five things you need to know about this Plan >>

Additional flexibility and control

As a highly compensated employee, the limits placed on
401(k) contributions may not allow you to save enough for retirement. The Deferred Compensation Plan enables you to defer substantially more than under 401(k) rules. In addition, it may be a good financial planning vehicle to plan for future expenses or to offset other forms of income, such as options.

Like the 401(k) plan, pre-tax contributions to this Plan give your deferred compensation a chance to grow more quickly than it might through a traditional, taxable savings account - through the power of tax-deferred compounding. There are differences from the 401(k) plan, however, and Oracle strongly encourages you to fully understand the advantages and risks of participating in this Plan.

The Oracle Deferred Compensation Plan is a nonqualified plan. Any account established for you is a bookkeeping entry on Oracle's financial statements. There are no assets being held in a trust or escrow account that is protected from Oracle's creditors. In the event of a bankruptcy, you will be treated as a general creditor of Oracle. For more information on the Plan, please refer to the Plan Document.

If there is a discrepancy between any information on this site and the plan document, the plan document will govern.

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