Termination of a Nonqualified Retirement Plan with a Traditional Defined...
A recent case from a federal court in the Northern District of Georgia provides an interesting perspective on the termination of a nonqualified retirement plan with a traditional defined benefit...
View ArticleDo Your Plan a Favor: Eschew Escheating
Given the migratory nature of society these days, it is not uncommon for an employee benefit plan to accumulate significant sums of money attributable to the accounts of lost participants. For a...
View ArticleCommon 409A Misconceptions
Every 409A attorney knows the look. It’s a look that is dripping with the 409A attorney’s constant companion – incredulity. “Surely,” the client says, “IRS doesn’t care about [insert one of the myriad...
View ArticleFive Common 409A Design Errors: #4 No Six-Month Delay for Public Company...
This post is the fourth in our BenefitsBryanCave.com series on five common Code Section 409A design errors and corrections. Go here, here and here to see the first three posts in that series. Code...
View ArticleMarch 15th: Code Section 409A Day
Your company sponsors an annual bonus program. Bonuses are tied to company calendar year performance. The bonus plan says that payments are to occur by March 15th of the year following the performance...
View ArticleFive Common 409A Design Errors: #3 Multiple Forms of Payment
This post is the third in our BenefitsBryanCave.com series on five common Code Section 409A design errors and corrections. Go here and here to see the first two posts in that series. Let’s say that you...
View ArticleState Taxation of Former Residents’ Retirement Income
Recently, the New York State Department of Taxation and Finance issued an Advisory Opinion regarding whether New York State may impose income tax on distributions from a nonqualified deferred...
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