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A 2018 Checklist to Avoid Section 409A Retirement Plan Errors and Penalties
Bloomberg BNA 
Dec. 21, 2018 "409A NQDC plans are not covered by the [EPCRS] for qualified plans. However, the [IRS] has provided limited formal correction procedures. Quick identification and correction of 409A NQDC errors under these procedures can eliminate or reduce the expense and corrective burdens. A high level list to check plans before year-end 2018 follows." MORE >> |
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