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Posted

Specifically, how does one determine if a NQDC is a "restoration" plan.  Must the plan type be explicitly stated in the plan documents?  What specific language in the plan documents should I be looking for?

 

For background, I manage investments for a number of Walmart Associates, some of whom defer salary and/or bonus in the employer plan.  Thanks in advance.  Scott

Posted

No statutory requirement for any such language. 

 - There are two types of people in the world: those who can extrapolate from incomplete data sets...

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