Nova 401(k) Associates |
DC Plan Consultant/Administrator Dynamic Pension Services, Inc. |
AimPoint Pension Group |
Trane Technologies |
Defined Contribution Account Manager with a Life! Nova 401(k) Associates |
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New Rules Governing Nonqualified Deferred Compensation Plans (PDF) Hodgson Russ LLP ![]() 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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