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Proposed Regs for Nonqualified Deferred Compensation Plans under Code Section 409A (PDF)
Sherman & Howard L.L.C.
Oct. 4, 2005
8 pages. Excerpt: This benefits bulletin highlights the major aspects of the proposed regulations and how [they] will impact nonqualified deferred compensation plans this year. Specifically, [the following topics are covered]: 1) transition relief and revised deadlines ...; 2) guidance on elections to defer 2006 compensation; and 3) an overview of the insight these proposed regulations provide into good faith compliance with Code Section 409A.
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