Featured Jobs
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EPIC RPS
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July Business Services
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Senior ERISA Compliance Analyst Employee Fiduciary, LLC
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Anchor 3(16) Fiduciary Solutions LLC
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Retirement Plan Installation & Document Manager Fringe Benefit Group
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Defined Contribution Account Manager Nova 401(k) Associates
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MAP Retirement
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Executive Assistant / Sales Support M2B Retirement Consulting LLC
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Senior Counsel - Benefits and Total Rewards Tyson Foods
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Relationship Manager for Defined Contributions Daybright Financial
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Recordkeeping and TPA Relationship Manager Daybright Financial
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Retirement Plan Relationship Manager ERISA Services Inc.
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Retirement Compliance Consultant Navia Benefit Solutions
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Heller Pension Associates, Inc.
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Relationship Manager for Defined Benefits Daybright Financial
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EPIC RPS
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Daybright Financial
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Retirement Plan Distribution Specialist ERISA Services Inc.
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EPIC RPS
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Free Publications
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Taking the 'Risk' Out of De-Risking a SERP
Groom Law Group 
July 23, 2014
"Beyond the financial, legal and accounting factors that arise in de-risking a pension plan, [this article] addresses the potentially overlooked impact that such strategies may have on a company's related supplemental executive retirement plan (SERP). [The authors] provide an overview of the relevant tax rules under Section 409A of the Internal Revenue Code and a summary of Section 409A and other key issues to be considered in connection with de-risking a SERP."
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