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Full Text: Executive Compensation Reform and the Limits of Tax Policy (PDF)
Urban InstituteLink to more items from this source
Dec. 7, 2004

24 pages. "Congress recently enacted its most significant effort in decades to reform executive deferred compensation. The new legislation rewrites the tax rules for billions of dollars that corporate managers defer outside the tax-qualified pension, 401(k), and other retirement plans that cover rank-and-file employees. But the legislation misses the mark for effective reform." A summary of the report is online.

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