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A Top-Hat Plan Primer (PDF)
Spencer Fane Link to more items from this source
May 15, 2019

"Companies that consider nonqualified deferred compensation arrangements for their key executives often focus on how those arrangements are treated for tax purposes. But in the midst of the tax discussion (including the effect of Sections 409A and/or 457(f) of the Internal Revenue Code), it is important not to lose track of the other federal law that governs these arrangements -- ERISA."

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