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Corporate Taxes › Memorandum of Guidance

Proskauer - Employee Benefits & Executive...

IRS Chief Counsel Memorandum Clarifies that Correction of Section 409A Failures in Year of Vesting Will Not Shield Income...

Proskauer - Employee Benefits & Executive... on

Earlier this month, the Office of Chief Counsel of the Internal Revenue Service released a Memorandum clarifying the impact of a correction of a Code Section 409A operational failure before the date of vesting of nonqualified...more

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