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Research Center : Article

May 03,2007 | McGuireWoods

Section 409A Rewrites the Rules on Severance Pay and Benefits

This is the third in a series of articles addressing significant issues under the new Internal Revenue Code Section 409A rules for taxing "non-qualified deferred compensation." In this installment we analyze the impact of Section 409A on severance pay and benefits - what the Internal Revenue Service calls "separation pay arrangements."

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