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Nonqualified Deferred Compensation Provisions Added To International Tax Bill
McDermott Will & Emery 
May 4, 2004
Excerpt: Charles Grassley, Chairman of the Senate Finance Committee, has added amendments to the Jumpstart Our Business Strength Act (S. 1637) that would adversely change longstanding tax rules used by corporations to provide non-qualified deferred compensation to their employees.... The amendments generally follow the nonqualified deferred compensation provisions previously included in last year's [NESTEG] pension bill with some important exceptions.
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