Posts Tagged ‘409A’

Maximizing the Utility of Executive Retirement Plans

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In his article, “A New Look at Executive Retirement Plans,” Phil Currie of Fulcrum Partners explains why current downtrends may be compelling organizations and compensation committees to revisit a venerable standby in the benefit plan lineup: DC SERPs: the hardest-working component in a retirement plan line up.


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To Defer or Not? Part 2: Unlocking the Possibilities

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A unique “loan enhanced” after tax plan can deliver participants all the economic advantage of a pre-tax plan along with added security, no worries about tax increases eroding their benefits, and no concerns about 409A restrictions on deferrals and distributions.   Bob Birdsell shows us how this can work when a sponsor provides a loan to the participant to cover the taxes on his after tax investment.
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Section 409A Plan Document Correction Program

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On January 5, 2010, the Internal Revenue Service (“IRS”) issued Notice 2010-6 (the “Notice”), which provides methods that employers can use to voluntarily correct plan document failures under Section 409A of the Internal Revenue Code of 1986, as amended. The Notice also provides clarification of the correction of certain operational failures. This article will focus on the correction of Section 409A plan document failures.

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