TITLE

Warning: NQ deferred comp ruling is difficult fit for other plans

AUTHOR(S)
Goldstein, Michael G.; Drennan, William A.
PUB. DATE
November 1998
SOURCE
National Underwriter / Life & Health Financial Services;11/2/98, Vol. 102 Issue 44, p13
SOURCE TYPE
Periodical
DOC. TYPE
Article
ABSTRACT
Focuses on the United States Internal Revenue Service (IRS) ruling in favor of a nonqualified deferred compensation (NQDC) arrangement put together by tax-exempt health maintenance organization Kaiser and taxable corporation Permanente. Important aspects of the IRS Private Letter Ruling 9810005; Provisions of Internal Revenue Code Section 457; Ruling's implication for other plans.
ACCESSION #
1265675

 

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