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New Rules Governing Nonqualified Deferred Compensation Plans (PDF)
Hodgson Russ LLPLink to more items from this source
Mar. 8, 2005

Excerpt: On December 20, 2004, the Internal Revenue Service (IRS) issued the first round of guidance pertaining to the new Internal Revenue Code (IRC) §409A, which was added to the IRC last October as part of the American Jobs Creation Act (Jobs Act). As we reported last fall following enactment of the Jobs Act, IRC §409A imposes significant new restrictions on the design and operation of nonqualified deferred compensation plans and arrangements.

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