Aimpoint Pension |
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Loren D. Stark Company |
EPIC RPS |
Senior Defined Contribution Account Manager Nova 401(k) Associates |
United Benefit Pensions Inc. |
Hicks Pension Services |
Junior Implementation Specialist - 401(k) Administration Ubiquity Retirement + Savings |
CMC Pension Professionals |
Site Manager / Senior Administrator Nicholas Pension Consultants |
Retirement, LLC |
Jocelyn Pension Consulting |
MGKS |
401(k) Retirement Plan Administrator Midwest TPA with Remote Workforce |
Director of Pension Administration Primark Benefits |
Loren D. Stark Company |
Hessel & Associates, LLC |
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Manager - Defined Contribution Plans M2B Retirement Consulting LLC |
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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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