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Can You Accelerate Payouts Under Your Deferred Comp Plan?
Graydon Head & Ritchey LLP Link to more items from this source
Sept. 25, 2017

"The termination of a deferred compensation plan involves both termination of employer and employee deferrals (unless otherwise already frozen) and the acceleration of the payment of accrued benefits. Such permitted plan terminations can only occur in one of three ways: in connection with the employer's insolvency, change in control of the employer, or in accordance with the 409A general plan termination rules."  MORE >>

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