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Deadline for Several Transition Relief Amendments to Nonqualified Deferred Comp Plans Perkins Coie LLP ![]() Dec. 23, 2005 Excerpt: The deadline is rapidly approaching for amending nonqualified deferred compensation plans subject to Internal Revenue Code Section 409A to reflect certain transition relief provisions provided by IRS Notice 2005 1. If your plan has taken advantage of any of the ... forms of transition relief [noted on the target page], it must be amended by December 31, 2005. |
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