Thanks in advance for your response.

I have a situation where there are various sources of executive compensation… cash bonus paid in March following the year it was earned at work, vesting of restricted stock (granted 3 years prior), a incentive program that pays cash based on pre-determined performance metrics (also with a 3 year cliff vesting). All of these forms income are considered compensation income, subject to ordinary income tax and payroll taxes.

I’m interested in knowing if an executive retires and therefore is no longer participating in the employer sponsored 401k plan, can IRA and Roth IRA contributions, in the years following retirement, be made from these sources of compensation income that will be paid out over the following three years as the incentives are paid out and recognized?

Thanks again.
Stephen