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Mix brown sugar, cinnamon, salt and nutmeg in small bowl until blended. Set aside.
Melt 2 tablespoons of the butter in large skillet on medium heat. Add pecans; toast 5 to 7 minutes or until golden brown, stirring frequently. Reduce heat to low.
Stir remaining 1 tablespoon butter, corn syrup, water, vanilla extract, rum flavor and brown sugar mixture into skillet. Cook and stir until butter is melted and mixture is heated through. Remove from heat. (Mixture with thicken as it cools.) Serve at room temperature.