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Nonqualified Deferred Compensation Plans Provisions in the HR 4520 Conference Report (PDF)
The ERISA Industry Committee [ERIC]
Oct. 12, 2004
19 pages. Excerpt: The document contains only the NQDC portions of the conference report: Treatment of nonqualified deferred compensation plans (sec. 671 of the House bill, section 671 of the Senate amendment, and new sec. 409A and secs. 6040 and 6051 of the Code)
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