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Google Keyword Rankings for : permissible payment events under 409a
1
https://www.law.cornell.edu/cfr/text/26/1.409A-3
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https://www.law.cornell.edu/cfr/text/26/1.409A-3
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2
https://casetext.com/analysis/section-409a-basics-when-is-a-payment-date-close-enough
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https://casetext.com/analysis/section-409a-basics-when-is-a-payment-date-close-enough
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3
https://www.morrisoncohen.com/siteFiles/files/Section%20409A%20Change-in-Control%20Payment%20Events%20-%20Alan%20Levine%20-%20LexisNexis.pdf
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https://www.morrisoncohen.com/siteFiles/files/Section%20409A%20Change-in-Control%20Payment%20Events%20-%20Alan%20Levine%20-%20LexisNexis.pdf
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4
https://www.sullivanlaw.com/assets/htmldocuments/A%20Question%20d%20Answer%20Guide%20to%20Internal%20Revenue%20Code%20409A.pdf
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https://www.sullivanlaw.com/assets/htmldocuments/A%20Question%20d%20Answer%20Guide%20to%20Internal%20Revenue%20Code%20409A.pdf
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5
https://assets.kpmg/content/dam/kpmg/us/pdf/2019/11/tnf-wnit-409a-nov11-2019.pdf
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https://assets.kpmg/content/dam/kpmg/us/pdf/2019/11/tnf-wnit-409a-nov11-2019.pdf
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6
https://www.truckerhuss.com/2011/04/caution-ten-common-409a-errors/
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https://www.truckerhuss.com/2011/04/caution-ten-common-409a-errors/
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7
https://prfirmpwwwcdn0001.azureedge.net/prfirmstgacctpwwwcdncont0001/uploads/aa8fa4df4af52a764444309493237ba2.pdf
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8
https://jenner.com/system/assets/publications/79/original/Practical_Considerations_to_Section.pdf?1319786126
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https://jenner.com/system/assets/publications/79/original/Practical_Considerations_to_Section.pdf?1319786126
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9
https://www.gibsondunn.com/wp-content/uploads/documents/publications/Collins-IRCodeSection409A.pdf
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https://www.gibsondunn.com/wp-content/uploads/documents/publications/Collins-IRCodeSection409A.pdf
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10
https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol6/pdf/CFR-2016-title26-vol6-sec1-409A-0.pdf
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https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol6/pdf/CFR-2016-title26-vol6-sec1-409A-0.pdf
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11
https://answerconnect.cch.com/document/arp1039996e5e7c571000bae6d8d385ad169401c/federal/irc/explanation/permissible-payments
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https://answerconnect.cch.com/document/arp1039996e5e7c571000bae6d8d385ad169401c/federal/irc/explanation/permissible-payments
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12
https://www.huntonak.com/images/content/7/5/v2/75370/409A-Webinar-February-2021.pdf
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https://www.huntonak.com/images/content/7/5/v2/75370/409A-Webinar-February-2021.pdf
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13
https://www.faegredrinker.com/en/insights/publications/2009/3/practical-409a-the-impact-of-disability-on-nonqualified-deferred-compensation-under-code-section-409
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https://www.faegredrinker.com/en/insights/publications/2009/3/practical-409a-the-impact-of-disability-on-nonqualified-deferred-compensation-under-code-section-409
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14
https://www.sec.gov/Archives/edgar/data/1746109/000114420418050527/tv501136_ex10-2.htm
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https://www.sec.gov/Archives/edgar/data/1746109/000114420418050527/tv501136_ex10-2.htm
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15
https://www.groom.com/wp-content/uploads/2017/09/409A-article.pdf
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https://www.groom.com/wp-content/uploads/2017/09/409A-article.pdf
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16
https://www.irs.gov/pub/irs-drop/n-10-06.pdf
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https://www.irs.gov/pub/irs-drop/n-10-06.pdf
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17
https://www.klgates.com/files/Publication/d3840fca-d0d3-4e39-b573-d29e5990de5e/Presentation/PublicationAttachment/b26f60a5-d594-4c05-9ebe-afc190a7a7db/cba1105.pdf
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https://www.klgates.com/files/Publication/d3840fca-d0d3-4e39-b573-d29e5990de5e/Presentation/PublicationAttachment/b26f60a5-d594-4c05-9ebe-afc190a7a7db/cba1105.pdf
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18
https://www.kmgslaw.com/knox-law-institute/publications/hidden-deferred-compensation-arrangements
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https://www.kmgslaw.com/knox-law-institute/publications/hidden-deferred-compensation-arrangements
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19
https://content.next.westlaw.com/practical-law/document/If1821d3e05a011e698dc8b09b4f043e0/Section-409A-Issues-in-a-Change-in-Control?viewType=FullText&transitionType=Default&contextData=(sc.Default)
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https://content.next.westlaw.com/practical-law/document/If1821d3e05a011e698dc8b09b4f043e0/Section-409A-Issues-in-a-Change-in-Control?viewType=FullText&transitionType=Default&contextData=(sc.Default)
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20
https://www.morganlewis.com/~/media/files/publication/presentation/webinar/eb_webcast_final409aregulations_22may071.ashx
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https://www.morganlewis.com/~/media/files/publication/presentation/webinar/eb_webcast_final409aregulations_22may071.ashx
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21
https://www.ipbtax.com/assets/htmldocuments/409A%20Chapter%2031%20Correcting%20Errors.PDF
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https://www.ipbtax.com/assets/htmldocuments/409A%20Chapter%2031%20Correcting%20Errors.PDF
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22
https://www.jacksonlewis.com/resources-publication/not-too-late-correct-deferred-compensation-section-409a-plan-document-failures-deadline-looms
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https://www.jacksonlewis.com/resources-publication/not-too-late-correct-deferred-compensation-section-409a-plan-document-failures-deadline-looms
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23
https://www.steptoe.com/a/web/1968/3144.pdf
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https://www.steptoe.com/a/web/1968/3144.pdf
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24
https://www.meadowscollier.com/its-a-trap-beware-the-antitoggle-rule-under-irc-409a
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https://www.meadowscollier.com/its-a-trap-beware-the-antitoggle-rule-under-irc-409a
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25
https://www.acc.com/sites/default/files/2022-05/Faegre%20Drinker_Section%20409A%20Time%20%26%20Form%20of%20Payment%20Rules%20for%20Employment%20Agreements_Checklist.pdf
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https://www.acc.com/sites/default/files/2022-05/Faegre%20Drinker_Section%20409A%20Time%20%26%20Form%20of%20Payment%20Rules%20for%20Employment%20Agreements_Checklist.pdf
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26
https://www.taxnotes.com/research/federal/cfr26/1.409A-2
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https://www.taxnotes.com/research/federal/cfr26/1.409A-2
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27
https://www.akingump.com/a/web/6257/aogQE/100108_irs-issues-gudance-for-correcting-document.pdf
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https://www.akingump.com/a/web/6257/aogQE/100108_irs-issues-gudance-for-correcting-document.pdf
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28
https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID2722073_code786188.pdf?abstractid=1160408&mirid=1
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https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID2722073_code786188.pdf?abstractid=1160408&mirid=1
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29
https://www.americanbar.org/content/dam/aba/publishing/aba_tax_times/10sum/05-benko.pdf
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https://www.americanbar.org/content/dam/aba/publishing/aba_tax_times/10sum/05-benko.pdf
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30
https://www.robertsandholland.com/publication-page?itemid=307
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https://www.robertsandholland.com/publication-page?itemid=307
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31
https://www.federalregister.gov/documents/2016/06/22/2016-14331/application-of-section-409a-to-nonqualified-deferred-compensation-plans
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https://www.federalregister.gov/documents/2016/06/22/2016-14331/application-of-section-409a-to-nonqualified-deferred-compensation-plans
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32
https://www.thetaxadviser.com/issues/2013/may/altieri-may2013.html
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https://www.thetaxadviser.com/issues/2013/may/altieri-may2013.html
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33
https://www.joneswalker.com/images/content/1/6/1661/409AspeechoutlineforEstateandBusinessPlanningCouncil.pdf
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https://www.joneswalker.com/images/content/1/6/1661/409AspeechoutlineforEstateandBusinessPlanningCouncil.pdf
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34
https://www.jdsupra.com/legalnews/the-how-and-when-of-separations-from-8268234/
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https://www.jdsupra.com/legalnews/the-how-and-when-of-separations-from-8268234/
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35
https://www.proskauer.com/insights/download-pdf/305
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https://www.proskauer.com/insights/download-pdf/305
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36
https://www.bclplaw.com/en-US/insights/blogs/benefits-bclp/five-common-409a-design-errors-5-payment-periods-longer-than-90-days.html
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https://www.bclplaw.com/en-US/insights/blogs/benefits-bclp/five-common-409a-design-errors-5-payment-periods-longer-than-90-days.html
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37
https://www.loeb.com/en/insights/publications/2016/06/irs-releases-proposed-section-409a-regulations
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https://www.loeb.com/en/insights/publications/2016/06/irs-releases-proposed-section-409a-regulations
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38
https://nysba.org/app/uploads/2020/03/1180-Report.pdf
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https://nysba.org/app/uploads/2020/03/1180-Report.pdf
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39
https://sales.johnhancockinsurance.com/content/dam/JHINS/documents/life/advanced-markets1/Because-You-Asked/The_Impact_of_409_BYA.pdf
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https://sales.johnhancockinsurance.com/content/dam/JHINS/documents/life/advanced-markets1/Because-You-Asked/The_Impact_of_409_BYA.pdf
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40
https://taxnews.ey.com/news/2017-1019-irs-issues-advice-on-the-application-of-section-409a-to-a-back-to-back-deferred-compensation-arrangement
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https://taxnews.ey.com/news/2017-1019-irs-issues-advice-on-the-application-of-section-409a-to-a-back-to-back-deferred-compensation-arrangement
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41
https://www.meridiancp.com/wp-content/uploads/409A-Tax-Deferrals.pdf
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https://www.meridiancp.com/wp-content/uploads/409A-Tax-Deferrals.pdf
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42
https://www.littler.com/publication-press/publication/time-running-out-december-31-deadline-nears-documentary-correction
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https://www.littler.com/publication-press/publication/time-running-out-december-31-deadline-nears-documentary-correction
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43
https://benefitsattorney.com/articles/substantial-risk-of-forfeiture/
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https://benefitsattorney.com/articles/substantial-risk-of-forfeiture/
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44
https://www.skadden.com/-/media/files/publications/2015/02/equity-pitfalls-under-section-409a-checklist.pdf
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https://www.skadden.com/-/media/files/publications/2015/02/equity-pitfalls-under-section-409a-checklist.pdf
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45
https://www.pbwt.com/content/uploads/2015/07/409A_July_2008.pdf
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https://www.pbwt.com/content/uploads/2015/07/409A_July_2008.pdf
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46
https://www.mmmlaw.com/media/employee-benefits-tip-of-the-week-notice-2010-6-409a-document-failures/
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https://www.mmmlaw.com/media/employee-benefits-tip-of-the-week-notice-2010-6-409a-document-failures/
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47
https://www.murthalaw.com/files/Publication226.pdf
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https://www.murthalaw.com/files/Publication226.pdf
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48
https://www.pangburngroup.com/content/409A/Proposed_Modifications_Clarifications_to_409A_8-2-16.pdf
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https://www.pangburngroup.com/content/409A/Proposed_Modifications_Clarifications_to_409A_8-2-16.pdf
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49
http://media.straffordpub.com/products/409a-guidance-on-nonqualified-deferred-compensation-plans-compliance-strategies-2018-03-07/presentation.pdf
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http://media.straffordpub.com/products/409a-guidance-on-nonqualified-deferred-compensation-plans-compliance-strategies-2018-03-07/presentation.pdf
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50
https://www.jonesday.com/-/media/files/publications/2010/02/irs-releases-section-409a-documentary-correction-p/files/irs-releases-section-409a/fileattachment/irs-releases-section-409a.pdf
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https://www.jonesday.com/-/media/files/publications/2010/02/irs-releases-section-409a-documentary-correction-p/files/irs-releases-section-409a/fileattachment/irs-releases-section-409a.pdf
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51
https://rsmus.com/insights/services/business-tax/operating-nonqualified-deferred-compensation-plans-faqs-for-empl.html
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https://rsmus.com/insights/services/business-tax/operating-nonqualified-deferred-compensation-plans-faqs-for-empl.html
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52
https://www.hselaw.com/files/IRS_Issues_New_Proposed_Regulations_Under_Section_409A_August_2016.pdf
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https://www.hselaw.com/files/IRS_Issues_New_Proposed_Regulations_Under_Section_409A_August_2016.pdf
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53
https://www.seyfarth.com/a/web/6220/3G9BjG/baa36085-d2a4-4ef3-bfb1-67338f98ae90_documentupload.pdf
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54
https://media.gibbonslaw.com/wp-content/uploads/2019/01/07154941/Sholk.CPJ_.10.26.2018.pdf
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https://media.gibbonslaw.com/wp-content/uploads/2019/01/07154941/Sholk.CPJ_.10.26.2018.pdf
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55
https://www.stblaw.com/docs/default-source/memos/firmmemo_04_23_20.pdf
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https://www.stblaw.com/docs/default-source/memos/firmmemo_04_23_20.pdf
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56
https://www.hodgsonruss.com/newsroom-publications-employee-benefits-developments-july-2016.html
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57
https://www.bakermckenzie.com/-/media/files/people/sinead-kelly/section-409a-and-deferred-compensation-arrangements-for-expatriates-and-inpatriates.pdf?la=en
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https://www.bakermckenzie.com/-/media/files/people/sinead-kelly/section-409a-and-deferred-compensation-arrangements-for-expatriates-and-inpatriates.pdf?la=en
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58
https://www.sullcrom.com/siteFiles/Publications/SC_Publication_Section_409A_Violations.pdf
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https://www.sullcrom.com/siteFiles/Publications/SC_Publication_Section_409A_Violations.pdf
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59
https://www.vcexperts.com/buzz_articles/548
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60
https://benefitslink.com/src/irs/notice2010-80.pdf
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https://benefitslink.com/src/irs/notice2010-80.pdf
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61
https://www.osler.com/en/blogs/pensions/january-2010/correcting-plan-document-mistakes-under-409a-empl
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https://www.osler.com/en/blogs/pensions/january-2010/correcting-plan-document-mistakes-under-409a-empl
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62
https://www.emerald.com/insight/content/doi/10.1108/15285810710824099/full/pdf
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https://www.emerald.com/insight/content/doi/10.1108/15285810710824099/full/pdf
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63
https://businesslawtoday.org/2015/03/sections-409a-and-162m-of-the-internal-revenue-code-top-compliance-pitfalls/
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https://businesslawtoday.org/2015/03/sections-409a-and-162m-of-the-internal-revenue-code-top-compliance-pitfalls/
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64
https://www.sifma.org/wp-content/uploads/2017/05/sia-submits-comments-to-the-irs-on-section-409a-of-the-internal-revenue-code.pdf
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65
https://www.swlaw.com/assets/pdf/publications/2007/05/01/CC_May2007.pdf
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https://www.swlaw.com/assets/pdf/publications/2007/05/01/CC_May2007.pdf
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66
https://www.plansponsor.com/in-depth/nonqualified-deferred-compensation-plans-section-409a/
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https://www.plansponsor.com/in-depth/nonqualified-deferred-compensation-plans-section-409a/
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67
https://www.lawinsider.com/clause/409a-compliance
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https://www.lawinsider.com/clause/409a-compliance
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68
https://www.lexisnexis.co.uk/legal/guidance/understanding-us-non-qualified-deferred-compensation-arrangements-internal-revenue-code-section-409a
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69
https://www.venable.com/-/media/files/publications/2008/02/overview-of-deferred-compensation-arrangements-und/files/1891pdf/fileattachment/1891.pdf
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70
https://www.eastmansmith.com/media/article/242_0610_409a_remediation.pdf
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https://www.eastmansmith.com/media/article/242_0610_409a_remediation.pdf
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71
https://www.stoel.com/employee-benefits-law-alert-overview-of-key-provisions-1
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https://www.stoel.com/employee-benefits-law-alert-overview-of-key-provisions-1
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72
https://www.dorsey.com/newsresources/publications/2010/11/last-chance-to-correct-penaltyfree--section-409a__
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https://www.dorsey.com/newsresources/publications/2010/11/last-chance-to-correct-penaltyfree--section-409a__
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73
https://www.dwt.com/insights/2007/06/attention-employers-final-409a-regulations-impose
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https://www.dwt.com/insights/2007/06/attention-employers-final-409a-regulations-impose
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74
https://cavitch.com/wp-content/uploads/2016/08/Jan13_Hallos-Zwick-hi-res.pdf
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75
https://www.bolicoli.com/wp-content/uploads/sites/61/2017/05/2010Q1.pdf
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https://www.bolicoli.com/wp-content/uploads/sites/61/2017/05/2010Q1.pdf
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76
http://admin.americanbenefitscouncil.org/pub/8933ddef-ed14-7e66-7017-779460ebd62c
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http://admin.americanbenefitscouncil.org/pub/8933ddef-ed14-7e66-7017-779460ebd62c
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77
https://www.davispolk.com/sites/default/files/2017-09-06_sections_409a_457_proposed_regulations_chief_counsel_memorandum.pdf
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78
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79
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81
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84
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87
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88
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89
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91
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94
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