Orange County Employees Retirement System
Tycor Benefit Administrators, Inc.
Carpenter Morse Group Inc.
Abacus Retirement Solutions, LLC
Wespath Benefits and Investments
Nicholas Pension Consultants
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|Action Items in Response to IRS Guidance on Nonqualified Deferred Compensation Plans (PDF)|
Mar. 2, 2005
6 pages. Excerpt: [I]nternal Revenue Service ... guidance, Notice 2005-1, on the deferred compensation provisions of new Section 409A of the Internal Revenue Code ... was issued on December 20, 2004 and revised on January 5, 2005. The guidance provides transition rules for 2005 for nonqualified deferred compensation plans ... that are subject to Section 409A with respect to deferral and payment elections, amendments, termination of participation, cancellation of deferrals, and plan[.]
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