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Q&A on 409A: Compliance Deadline for Deferred Compensation Plans and Agreements
Janich Law Group
[Guidance Overview] Oct. 7, 2008
Excerpt: Time is running out on employers who have yet to ascertain whether the written terms of their plans and agreements providing for deferred compensation are in compliance with the requirements of 409A. A lengthy (396 pages to be exact) and complex set of 409A final regulations, issued in April 2007, will be enforced as of January 1, 2009.
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