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IRS Issues Proposed Regs for Executive Deferred Comp Plans of Tax-Exempt Organizations
EisnerAmper Link to more items from this source
[Guidance Overview]
Sept. 8, 2016

"The proposed regulations provide important guidance and clarification in areas that have been unclear for practitioners and the organizations maintaining plans for executives. The regulations address substantial risk of forfeiture and severance as well as providing clarification regarding short-term deferrals and the interaction between sections 457(f) and section 409A."

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