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Deadline Approaching: Final Section 409A Regulations Require Changes to Deferred Pay Plans by December 31, 2008 |
September 25, 2008
Previously published on September 10, 2008
Internal Revenue Code Section 409A reflects a significant change in the tax law that affects most types of deferred compensation, other than tax-qualified retirement plans.
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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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