MARC Record from Library of Congress

LEADER: 02598nam a22002658a 4500
001 2010038748
003 DLC
005 20100913180221.0
008 100910s2011 vau 001 0 eng
010 $a 2010038748
020 $a9781570188381
040 $aDLC$cDLC
043 $an-us---
050 00 $aKF6379$b.S38 2011
082 00 $a343.7305/24$222
245 00 $aSection 409A handbook /$cRegina Olshan, Erica F. Schohn.
260 $aArlington, VA :$bBNA Books,$c2011.
263 $a1010
300 $ap. cm.
500 $aIncludes index.
505 0 $aReasons for enactment / Alessandra K. Murata -- Coverage / Regina Olshan -- Substantial risk of forfeiture / David Kahen -- Other key definitions : service recipient, separation from service, specified employee, change in control / Regina Olshan and Erica F. Schohn -- Plan aggregation and other key rules / Colleen Hart, Nicole H. Adolphus, and Penelope W. Ng -- Short-term deferrals / Erica F. Schohn -- Other exclusions / Regina Olshan and Cynthia Ruback -- Initial deferral elections / Regina Olshan -- Changes in time and form of payment / Regina Olshan -- Permissible payments / Erica F. Schohn -- Acceleration of payments / Regina Olshan -- Separation pay arrangements / Joseph M. Yaffe -- Disability / Randy L. Gegelman -- Equity arrangements / Erica Schohn -- Serps and excess benefit plans / Mark D. Wincek -- Reimbursement arrangements / Mark L. Stember and Lois Wagman Colbert -- Mergers and other corporate transactions / Daniel L. Hogans -- Private equity and hedge fund arrangements / Jonathan F. Lewis -- Partnerships / Alessandra K. Murata -- Plans of tax-exempt entities / Robert L. Abramowitz and Mark J. Simons -- Foreign plans / Sandra W. Cohen -- Collectively bargained plans / Felicia Finston and Alison Sulentic -- Releases / Andrew L. Oringer -- Claims, disputes, and settlements / Gretchen Harders -- Funding arrangements / Samuel W. Krause and Regina Olshan -- Grandfathered plans / Young M. Park and Regina Olshan -- Withholding and reporting / Elizabeth T. Dold -- Penalties / Elizabeth T. Dold -- Correcting operational errors / Rosina B. Barker and Kevin P. O'Brien -- Correcting outside the correction programs / Rosina B. Barker and Kevin P. O'Brien -- Correcting document errors / Rosina B. Barker and Kevin P. O'Brien -- Other tax rules : constructive receipt and Section 457A / Jean Cogill.
650 0 $aDeferred compensation$xTaxation$xLaw and legislation$zUnited States.
650 0 $aDeferred compensation$xLaw and legislation$zUnited States.
700 1 $aOlshan, Regina,$d1964-
700 1 $aSchohn, Erica F.