Description
Nonqualified Deferred Compensation Plans provides step-by-step guidance to help you easily draft accurate and complete nonqualified retirement plans. It offers expert analysis, synopsis of law, and specific points of law on nonqualified deferred compensation plans. Updated and replaced annually, coverage includes: Developing caselaw Assignment of income doctrine Cash equivalency doctrine Participant-directed investments Securities law Expanded coverage of Section 457(f) of the Internal Revenue Code Determination of normal retirement age Deferral of additional amounts Expanded coverage of shadow or nonqualified 401(k) plans Other recent amendments and private letter rulings
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