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| Nonqualified Deferred Compensation: The Effect of Section 409A Now and in the Future (PDF) Global Employer Rewards  Mar. 16, 2005 27 pages. Excerpt: This booklet (published on January 7, 2005) is intended to help you understand the new law, the guidance that the Treasury Department and the IRS have issued so far, what questions remain and, most importantly, what considerations and actions you as an employer should be taking to ensure that your compensation programs remain effective and competitive, while complying with these new income tax requirements. |
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