New article: Nonqualified Deferred Compensation Rules for Tax-Indifferent Entities (Section 457A) (Posted on November 14, 2018 by )


Lexis Practice AdvisorInternal Revenue Code Section 457A restricts the ability of certain tax-indifferent entities (so-called nonqualified entities) to defer compensation for services provided by their service providers. A new article published in the Lexis Practice Advisor provides guidance on practical steps for attorneys advising such entities on nonqualified deferred compensation plans.

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