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Companies are constantly looking for ways to recruit, retain and reward valued employees. The benefits community has spent over 40 years assisting in compliance with regulatory rules — jumping through hoops to comply with qualified and nonqualified rules, ERISA and a miasma of bureaucratic roadblocks. The Department of the Treasury issued final regulations addressing deferred compensation and safe harbor planning utilizing §§409A(d)(1), 457(e)11 and 31.3121(v)(2). These regulations set forth how plan sponsors can provide death benefits on a permissibly selective basis. See, http://bit.ly/2mitH38.
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