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EPIC RPS
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Loren D. Stark Company
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Hicks Pension Services
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Director of Pension Administration Primark Benefits
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Manager - Defined Contribution Plans M2B Retirement Consulting LLC
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Senior Defined Contribution Account Manager Nova 401(k) Associates
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Jocelyn Pension Consulting
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Primark Benefits
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Loren D. Stark Company
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| Sec. 409A Proposed Regulations — Extension for Many Deferred Comp Compliance Requirements Perkins Coie LLP  Oct. 12, 2005 Excerpt: The IRS has issued proposed regulations that expand the guidance available for complying with the deferred compensation tax rules of Section 409A of the Internal Revenue Code. Section 409A generally provides that amounts deferred under a nonqualified deferred compensation plan are currently includible in income if not subject to a substantial risk of forfeiture, unless the plan meets specified design and operational requirements. |
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