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Year-End Employee Benefits and Compensation Planning Ideas (PDF)
PwC Link to more items from this source
Dec. 11, 2014
5 pages. "December may be the last time to take some actions in order to be effective in 2015, such as nonqualified plan salary deferral elections, while in other cases December provides a new opportunity to ensure arrangements are ready for new rules in 2015, such as the [ACA] employer mandate. [This article provides a] list of key considerations for the end of 2014 and the beginning of 2015."

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