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Giving Nonqualified Deferred Compensation Plans Their Due Diligence in M&As (PDF)
Milliman, via Benefits Law Journal Link to more items from this source
Feb. 18, 2019

"Section 409A compliance present[s] perhaps the most challenging question for sponsors of nonqualified deferred compensation plans (NDCPs) during a merger and acquisition (M&A) due diligence test.... Two [additional] questions are 'fit' related: [1] will the NDCPs still fit within the top-hat exemption post-merger; and [2] have the NDCPs' [FICA] taxes been properly applied to the benefits? This article prepares NDCP sponsors to answer these two important topics and alert them to any trick questions they may pose."

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