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Methods for Sheltering Nonqualified Plan Accounts in the Event of Employer Bankruptcy
Hall Benefits Law 
Dec. 9, 2020 "Company executives invested in Non-Qualified (NQ) plans risk losing a substantial amount in retirement savings due to guidelines set under Section 409A. These guidelines protect NQ plan assets from a change in corporate control but not from a bankruptcy filing, since NQ plan participants are treated as unsecured creditors. [This article discusses] some methods for sheltering NQ plan accounts in the event of employer bankruptcy." |
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