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Post-Termination Pay -- Proposed 415 Regulations Suggest Changes to Come (PDF)
Seyfarth Shaw 
Jan. 9, 2006 2 pages. Excerpt: The proposed regulations are comprehensive and incorporate the many changes reflected in Internal Revenue Service notices, revenue rulings, and other guidance since the last time comprehensive regulations were published in 1981. This Management Alert discusses only post-termination compensation changes. MORE >> |
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