Back to Search
Start Over
Play by the rules: IRC section 409A imposes new requirements on nonqualified deferred compensation.
- Source :
- Journal of Accountancy. July, 2005, Vol. 200 Issue 1, p46, 8 p.
- Publication Year :
- 2005
-
Abstract
- EXECUTIVE SUMMARY * THE AMERICAN JOBS CREATION ACT ADDED IRC section 409A and significantly changed the rules for nonqualified deferred compensation plans. For a deferral to escape current taxation, it [...]
Details
- Language :
- English
- ISSN :
- 00218448
- Volume :
- 200
- Issue :
- 1
- Database :
- Gale General OneFile
- Journal :
- Journal of Accountancy
- Publication Type :
- Periodical
- Accession number :
- edsgcl.134163548