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| LEADER | 02167cam a2200373Ii 4500 | |
| 001 | 991022243017102122 | |
| 005 | 20180126080753.0 | |
| 008 | 171219s2017 iluk b 001 0 eng d | |
| 020 | $a1641050209 | |
| 020 | $a9781641050203 | |
| 020 | $z9781641050210$q(e-ISBN) | |
| 035 | $a(OCoLC)1015911719 | |
| 035 | $a(OCoLC)on1015911719 | |
| 035 | $a(EXLNZ-01UWI_NETWORK)9912432749302121 | |
| 040 | $aBRY$beng$erda$cBRY$dOCLCF$dUOL$dCLU | |
| 043 | $an-us--- | |
| 049 | $aGZLA | |
| 050 | _4 | $aKF6379$b.B47 2017 |
| 100 | 1_ | $aBerglund, Brian,$d1956-$eauthor. |
| 245 | 10 | $aSections 409A and 457 :$banswers to 250 frequently asked questions /$cBrian W. Berglund & Louis R. Richey. |
| 250 | $aThird edition. | |
| 264 | _1 | $aChicago, Illinois :$bAmerican Bar Association,$c[2017] |
| 300 | $axxxviii, 420 pages :$bforms ;$c23 cm | |
| 336 | $atext$btxt$2rdacontent | |
| 337 | $aunmediated$bn$2rdamedia | |
| 338 | $avolume$bnc$2rdacarrier | |
| 504 | $aIncludes bibliographical references and index. | |
| 505 | 0_ | $aPlans subject to Sections 409A and 457 -- Documentation requirements -- Short-term deferrals exempt from Section 409A -- Distribution events under Section 409A -- Payments -- Acceleration of benefits -- Tax consequences -- Deferred compensation plans subject to 409A -- Service provider elections -- Severance plans -- Stock-based compensation -- Employment agreements -- Split-dollar and other life insurance arrangements -- Foreign plans -- Limitations on linking plans -- Funding -- Enforcement -- Mitigation : documentary errors -- Mitigation of consequences : operational errors -- Mitigation : disqualification by IRS examination -- Effective dates -- Plans of tax-exempt entities. |
| 650 | _0 | $aDeferred compensation$xTaxation$xLaw and legislation$zUnited States$vMiscellanea. |
| 650 | _7 | $aDeferred compensation$xTaxation$xLaw and legislation.$2fast$0(OCoLC)fst00889705 |
| 651 | _7 | $aUnited States$2fast$0(OCoLC)fst01204155 |
| 655 | _7 | $aTrivia and miscellanea.$2fast$0(OCoLC)fst01423854 |
| 700 | 1_ | $aRichey, Louis R.,$eauthor. |
| 775 | 08 | $iRevision of:$aBerglund, Brian W.$tSection 409A.$dChicago, Illinois : American Bar Association, [2013]$z9781614389774$w(DLC) 2013016416$w(OCoLC)841516772 |