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American Bar Association Young Lawyers Division The 201 Practice Series: Beyond the Basics © 2007 American Bar Association All Rights Reserved What Every Employment Lawyer Should Know About Code Section 409A By C. John Wentzell, Jr. On October 22, 2004, President Bush signed the American Jobs Creation Act of 2004, which added to the Internal Revenue Code of 1986, as amended, a new section 409A. Enacted in response to perceived abuses by Enron executives, Code Section...

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