Retirement Benefits Planning Update
52 PROBATE& PROPERTY JANUARY/FEBRUARY 2005 Retirement Benefits Planning Update provides information on developments in the field of retirement benefits law. The editors of Probate & Property welcoom information and suggestions from readers. Nonqualified Deferred Compensation—Sweeping New Provisions New Code § 409A, adopted as part of Pub. L. No. 108–357, the American Jobs Creation Act of 2004 (the Act), requires that, unless certain specified requiremeent are met, all compensation deferred under...