Nicholas Pension Consultants
Orange County Employees Retirement System
Carpenter Morse Group Inc.
Abacus Retirement Solutions, LLC
Wespath Benefits and Investments
Tycor Benefit Administrators, Inc.
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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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