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Research Center : Article

May 24,2007 | McGuireWoods

Impact of Section 409A on Nonqualified Deferred Compensation Plans Linked to Qualified Plans and Related Issues

This is the sixth in our continuing series of articles on significant issues under the Internal Revenue Code (the "Code") Section 409A final regulations. In this installment we analyze the impact of the new rules on nonqualified deferred compensation plans that are "linked" to qualified retirement plans or other compensation arrangements. This installment also addresses related issues involving offsets and the effect of elections under other benefit plans on the compensation used to determine amounts deferred under a nonqualified plan.

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