For purposes of Code section 409A, a deferred compensation plan is any agreement, method or arrangement, in writing or not, that may have the effect of deferring the payment of taxable compensation that a service provider (e.g., an executive) has a ...
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California Public Employees’ Pension Reform Act (PEPRA): Summary And Comment
A Summary Of And Comment On Its Effects On Independent Retirement Systems
Signed by Governor Brown in 2012, California's pension reform legislation went into effect as of January 1, 2013, although certain provisions are not effective until ...
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403(b) Plans – Managing Them Can Be Like Herding Cats
Right now, the vast majority of 403(b) plans are loose financial arrangements with too many investment choices and very little, if any, employer involvement. A so-called non-employer-sponsored, or non-ERISA, plan is essentially an accommodation by ...
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