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New Pension Act Forbids Funding Deferred Compensation When Pension Plans Are At Risk (PDF)
Seyfarth Shaw 
Aug. 14, 2006 1 page. Excerpt: The Pension Protection Act of 2006 ... amends Internal Revenue Code Section 409A to prohibit a public company from funding any deferred compensation arrangement for certain key executives and directors while its qualified pension plan is at risk, including making deposits into a rabbi trust or other arrangement that is subject to the claims of creditors. MORE >> |
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