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| Joint Committee Describes Present Law and Background Relating to Executive Compensation (PDF) Joint Committee on Taxation [JCT], U.S. Congress  Apr. 18, 2002 49 pages; JCX-29-02 was published April 17, 2002. Describes ERISA and tax aspects of nonqualified deferred compensation, split dollar insurance arrangements, corporate-owned life insurance and stock options. |
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