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Research Center : Regulations & Statutes

Jun 22,2016 |

Proposed Regulations: Application of Section 409A to Nonqualified Deferred Compensation Plans 

Proposed rules on section 409A addressing grants to newly hired employees, payments upon death, accelerations or delays in payments due to foreign ethics or conflicts of interest laws, separation pay, distribution of restricted stock in lieu of compensation, and vesting under the income inclusion rules.

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