Retirement Benefits Planning Update
PROBATE& PROPERTY MAY/JUNE 2005 55 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—Transition Rules In carrying out the mandate of Section 885(b) of the Jobs Creation Act of 2004 (Pub. L. No. 108–357, 118 Stat. 1418), the IRS has published preliminary guidance regarding several aspects of new Code § 409A that...