Senior Specialist 401k Recordkeeping T Bank N.A.
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Greenline Wealth Management
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Pollard & Associates
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Defined Contribution Account Manager Nova 401(k) Associates
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Fringe Benefit Group
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Defined Contributions Compliance Consultant Loren D. Stark Company (LDSCO)
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Retirement Solutions Specialists
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Retirement Planners and Administrators (RPA)
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New York City District Council of Carpenters Benefit Funds
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Great Lakes Pension Associates, Inc.
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TPA Retirement Plan Consultant EPIC RPS (TPA/DPS)
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Defined Benefit Consultant/Enrolled Actuary Pension Plan Specialists, PC
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IRS's Initial Guidance Governing Non-Qualified Deferred Compensation under Code §409A (PDF)
Mintz Levin Cohn Ferris Glovsky and Popeo P.C. Jan. 6, 2005
5 pages. Excerpt: Taxpayers are entitled to rely on Notice 2005-1. Any future guidance that is less favorable will only be applied prospectively. Where the guidance is silent on a particular item, taxpayers are permitted to apply a 'good faith' interpretation of the rules taking into account the statute, its purpose, and its legislative history.
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