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Understanding the ins and outs of Section 409A and its impact on nonqualified deferred compensation plans of for-profit companies and tax-exempt organizations is crucial to your executive and employee benefits practice to avoid the harsh penalties imposed as a consequence of a compliance failure.This book includes:300 questions and answers, cross-referenced to facilitate reference, Helpful practical hints and pointers, Citations in each answer...

This third edition now covers 250 of your most frequently asked questions about Sections 409A and 457.