I am a brand new attorney ( I have been sworn in for less than 24 hours) and I have a question about employer contributions to a NQDC plan. I am working on revisions of a plan that was redrafted earlier this year to comply with 409A. Are there any limits to employer contributions? (this is not a 457 plan). They use the title "Long Term Incentive Plan" for the employer contributions, but no explaination of what this means.

Sworn in already but not sworn at yet?
On IRS's website I found only one reference to LTIP: IRS Audit Guide
LTIP is simply a form of executive compensation. The limit on the amount is a limit imposed under IRC Section 162(m), that it be ordinary and necessary. For public corporations, the total compensation in all forms may not exceed $1,000,000. IRS informally imposes a similar limitation on compensation from non-public corporations (as noted in the citation).

The 162(m) is a deduction limit and is generally an aggregate calculation in the year compensation is employer deducted, regardless of when services are performed.

There may be real practical problems in overfunding a SERP, but I don't see an imposed threshold.

???