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409A Sourcebook: Code, Regulations and Selected Guidance
409A Sourcebook Code Regulations and Selected Guidance
Author: CCH Tax Law Editors
To rein in employer abuses, Congress enacted tough new restrictions on nonqualified deferred compensation in the American Jobs Creation Act of 2004. The Section generally provides that deferred compensation is immediately taxable unless the arrangement under which it is deferred meets certain requirements. The IRS has issued a substantial amount...  more »
ISBN-13: 9780808017226
ISBN-10: 0808017225
Publication Date: 7/6/2007
Pages: 224
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Publisher: CCH, Inc.
Book Type: Paperback
Members Wishing: 0
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