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The Pension Source
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Distributions Processor - Qualified Retirement Plans Anchor 3(16) Fiduciary Solutions, LLC
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BPAS
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Merkley Retirement Consultants
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Compensation Strategies Group, Ltd.
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Anatomy of a Deferred Compensation Plan (PDF)
Morgan Lewis 
[Guidance Overview] June 18, 2014 39 presentation slides. Topics include: [1] Overview of Section 409A; [2] Structuring deferred compensation to satisfy exclusions from Section 409A; [3] Documentary requirements under Section 409A; [4] Initial deferral election rules under Section 409A; [5] Permitted distribution events under Section 409A; [6] Permitted subsequent deferrals and acceleration of distributions under Section 409A; and [7] Correcting plan errors under Section 409A. MORE >> |
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