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Section 409A Proposed Regs: IRS Changes Affect Nonqualified Deferred Comp and Stock Plans
myStockOptions.com [Guidance Overview] June 30, 2016 "[T]hese proposals formalize previously informal guidance that the IRS has been providing, offer new flexibility in some areas, and set forth a few new requirements. The IRS is allowing reliance on this guidance now and will not assert any position that runs counter to it. The proposed regulations present a lengthy list of items." |
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