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Deferred No Longer: Treasury and IRS Issue Long-Awaited 409A Guidance
Eversheds Sutherland 
[Guidance Overview] July 11, 2016 "The proposed regulations consist of 19 technical clarifications, most of which do not impact the core rules under the section 409A regulations. However, several of the technical clarifications are important in specific circumstances, including additional flexibility on the timing of payment following an employee's death and clarifications and new limitations regarding the ability to correct document errors with respect to unvested deferred compensation." MORE >> |
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