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qualified plans

October 13, 2011 By Mark Schulte Leave a Comment

What’s Important for Plan Sponsors in IRS Hybrid Plan Notice 2011-85

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IRS Notice 2011-85 announces the relief and postponed effective date for several items related to hybrid pension plans (e.g., cash balance and PEP plans). The notice is pretty technical (of course), but the IRS also published a nice summary of what’s affected by the relief. Here’s what it means for …

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October 12, 2011 By Jim van Iwaarden 2 Comments

Deferred comp plans: when they’re a great choice, and when they’re not

Which door to choose?

Nonqualified deferred compensation plans are a common feature of executive pay packages.  They’re a great choice in the right conditions, i.e. when: The executive’s share of company profits is very small, and The executive is willing to shoulder the employer’s credit risk, and Providing the …

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