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Separation Pay Agreements and Nonqualified Deferred Comp Plans Linked to Qualified Plans (PDF)
Sherman & Howard L.L.C. Link to more items from this source
Oct. 5, 2005
5 pages. Excerpt: The third installment of our coverage of the proposed regulations issued by the Internal Revenue Service (IRS) on September 29, 2005, under Section 409A of the Internal Revenue Code of 1986, as amended (the 'Code'), addresses severance plans, referred to in the proposed regulations as 'Separation Pay Arrangements,' and nonqualified deferred compensation plans linked to qualified plans, such as so called 'wrap-401(k) plans.'

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