Deferred compensation programs

June 2006
Employee Benefit News;Jun2006, Vol. 20 Issue 8, p34
Presents questions and answers related to the application of the Section 409A of the U.S. Internal Revenue Code to various deferred compensation programs. Programs that are subject to Section 409A; Requirement for executives to take a reduction in benefits in order to receive their benefits; Information on the constructive receipt rule that governs deferred compensation arrangements.


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