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Related Practices
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Code Section 457A Requires Immediate Attention by Certain Sponsors of Nonqualified Deferred Compensation ArrangementsJonathan B. Dubitzky, Lewis J. Greenwald, David A. Guadagnoli, Amy E. Sheridan, Douglas S. StranskyS&W Client Advisory, June 12, 2009 This Client Advisory discusses the application of Internal Revenue Code Section 457A to foreign and other "nonqualified" entities that sponsor nonqualified deferred compensation arrangements with U.S. taxpayers and describes the limited transition relief available under the provision. View Client Advisory (PDF)
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