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Recent Developments in the World of Sports Provide Opportunity for Refresher on Code Sections 409A and 457(f)
Bond, Schoeneck & King
[Guidance Overview] May 31, 2024 "Although most executives and employers will never be involved in situations with these dollar figures, the issues under Sections 409A and 457(f) of the Internal Revenue Code implicated by these scenarios are also implicated in many common executive compensation arrangements. The arrangements provide an interesting window for employers and executives to refresh their knowledge of common issues that can arise in their own executive compensation arrangements." |
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