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IRS Begins Audit of Deferred Compensation Plans Subject to Section 409A
Mintz Levin Link to more items from this source
June 2, 2014

"The [compliance initiative program] will focus on larger employers and the 10 highest paid employees of those selected employers. Although the IRS' focus on selected employers is narrow now, many tax practitioners expect that the IRS will eventually broaden its scope as it sharpens its audit techniques and educates itself regarding the most common areas of non-compliance."

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