Application of New Deferred Compensation Rules to Equity Compensation

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Application of New Deferred Compensation Rules to Equity Compensation
Deloitte

Dec. 1, 2005

Excerpt: This article provides general guidelines to help you identify plans that may be exempt from the rules and plans that may need to be amended to comply with the rules. In the case of a plan that needs to be amended, this article highlights some alternatives to consider that would allow plan participants to continue to defer compensation amounts without current taxation.

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