COVID-19 pandemic considerations for nonqualified deferred compensation plan sponsors
This article discusses certain considerations for employers that sponsor nonqualified deferred compensation plans, in light of business/market conditions and employee needs resulting from the COVID-19 pandemic, with a particular emphasis on the strict requirements of IRC § 409A.
By Kevin A. Brown, John B. Brescher, Jr., Mark Daniele, Joel Horowitz, Jane Kimball and Meredith Walsh |
April 20, 2020 at 08:07 AM