12/23/2004: Heads-Up on Deferred Compensation Guidance issued in Notice 2005-1 (PDF) (Frederic W. Cook & Co., Inc.)
5 pages. Excerpt: "The guidance confirms the broad coverage ofarrangements considered to provide for the 'deferral of compensation' which are treated as nonqualified deferred compensation plans in addition to traditional deferred compensation plans, including cash-settled stock appreciation rights, discount stock options, supplemental retirementplans and excess retirement plans (i.e., plans providing benefits or contributions in excess of the limits for tax-qualified retirement plans)."
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