ERISA guy Posted August 20, 2024 Posted August 20, 2024 As we know, the correction rules for nonqualified plans differ depending on whether the affected employee is an insider or not. If an employee was an insider in the past as defined by IRS Notice 2008-113 by virtue of his status as an officer while he was employed, is he still considered an insider for these correction rules after termination of employment? Thank you.
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