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Some Good News Under the 409A Correction Program
Michael Melbinger via Winston & Strawn LLP 
[Guidance Overview] Jan. 27, 2010 Excerpt: The good news is that the Notice permits the employer to amend the plan or agreement to precisely specify the designated period according to the requirements of the regulations. The bad news is that the employer had better amend the plan or agreement quickly, or its affected employees could face stiff penalties. MORE >> |
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