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Proposed Deferred Compensation Plan Rules May Aid Tax-Exempt Hospitals
Bloomberg BNA 
Oct. 28, 2016
"Under the proposed regulations, an executive can agree to defer a portion of his or her compensation to a later year in return for an agreement to provide two years of substantial services or an agreement not to compete with the nonprofit for two years. Additionally, the proposed regulations require the compensation paid out to equal more than 125 percent of the amount that the executive agreed to defer."
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