The entries in this guide answer 500-plus questions about the different types of nonqualified deferred compensation plans available to executives, and the rules governing rabbi trusts, life insurance, stock plans, Section 457 plans, withholding taxes, funding, and mutual fund options. The appendices provide Congressional committee reports and clarification of certain transition rules in Notice 2005-1. The sixth edition addresses the new code section 409A, which was enacted by the American Jobs Creation Act of 2004. Annotation ©2006 Book News, Inc., Portland, OR (booknews.com)
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