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Nonqualified Deferred Compensation - Section 409A Compliance


by Ben F. Wells View Biography
Dinsmore & Shohl LLP View Firm Credentials
Cincinnati Office

September 24, 2008

Previously published on September 15, 2008

Section 409A of the Internal Revenue Code was adopted as part of the American Jobs Creation Act of 2004. This Section applies to amounts which were deferred or became vested under a non-qualified deferred compensation plan after January 1, 2005.


 

The views expressed in this article are solely the views of the author and not Martindale-Hubbell. This article is intended for informational purposes only and is not legal advice or a substitute for consultation with a licensed legal professional in a particular case or circumstance.




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