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The MandMarblestone Group, llc
(Telecommute / Philadelphia PA)

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(Telecommute / Jacksonville FL)

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Cetera Retirement Plan Specialists
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401K Generation
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DeMars Pension Consulting Services, Inc.
(Overland Park KS)

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ERISA Pros, LLC
(Atlanta GA)

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Plan Compliance Analyst

Retirement Planners & Administrators
(Telecommute / Falls Church VA)

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Definiti
(Telecommute / Dallas TX / University Place WA / The Woodlands TX)

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Retirement Plan Consultant

DWC - The 401(k) Experts
(Telecommute)

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Loren D. Stark Company (LDSCO)
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2012 Year-End Action Possibly Needed for 409A Plans Providing for Payments Contingent Upon Release
Sidley Austin LLP Link to more items from this source
Oct. 4, 2012

"Under IRS-approved correction procedures, employers may amend noncompliant arrangements to provide either: that the payment will be made only on the last day of the specified period for executing and not revoking a release (e.g., payment will be made on the 60th day following the employee's separation from service regardless of when the terminated employee delivers the executed release to the employer); or that if the specified payment period (e.g., within 60 days after the employee's separation from service) straddles two tax years of the employee, the payment must be made in the later of those tax years."

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