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Employee Benefits Year-End Actions To Be Taken by Plan Sponsors (PDF)
Seyfarth Shaw LLPLink to more items from this source
Dec. 20, 2005

2 pages. Excerpt: This Management Alert is a brief reminder of those actions that companies and benefit plans may be required to take before year-end. Welfare Plans: Flex Account Use It or Lose It Extension; HIPAA Portability & Creditable Coverage; Other HIPAA Portability Issues. Non-Qualified Deferred Compensation Arrangements: Internal Revenue Code Section 409A. Qualified Retirement Plans: Cash Outs/Automatic Rollovers; Retroactive Annuity Starting Date (RASD); 401(k) Plans.

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