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IRC 409A Effect on Design and Operation of Ineligible Plans of Deferred Comp of Tax-Exempt Employers (PDF)
Tax Management Compensation Planning Journal via Mintz Levin Cohn Ferris Glovsky and Popeo P.C. 
Sept. 12, 2005
19 pages. Excerpt: This article recently published by the Bureau of National Affairs, Inc. in the September 2005 issue of its Tax Management Compensation [Planning] Journal discusses the impact of this new law on tax-exempt employers such as colleges and universities, independent schools, hospitals, and cultural institutions, among others. The article was written by Alden Bianchi, who is the practice group leader of the Firm's employee benefits and executive compensation practice.
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