Table of Contents
This expanded Fourth Edition contains 50 more questions and answers, including a new section addressing all the special-issue questions raised by significant financial hardship situations for executives and employers. It also contains all the case authority and other IRS guidance released since the previous (2017) edition, including IRS Notice 2020-50(§6).
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Understanding the ins and outs of Section 409A and its impact on nonqualified deferred compensation plans of for-profit companies and tax-exempt organizations is crucial to your executive and employee benefits practice to avoid the harsh penalties imposed as a consequence of a compliance failure.
This book includes:
However you interact with Sections 409A and 457—as an attorney, accountant, actuary, compensation and benefits consultant, plan administrator, human resource professional, insurance professional, financial or estate planner, or even as a plan participant—this new edition is for you.
ABA Book Publishing
9781641059749
351
1620810
6x9
8/18/2021 12:00:00 AM
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