Getting to Know (and Love) the Short-Term Deferral Rule.
Mondaq Business Briefing › Nbr. 2006, January 2006
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Summary
American Jobs Creation Act of 2004
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Getting to Know (and Love) the Short-Term Deferral Rule.
In its efforts to reform the rules governing deferred compensation as a part of the American Jobs Creation Act of 2004 (the "Act"), Congress chose to legislate broadly and to leave it to the regulators to adopt the necessary exceptions and carve-outs required to arrive at workable rules. The Act's legislative history envisions, and newly enacted Code s.409A requires, that the regulators will fill in the particulars of the regulatory scheme. In Notice 2005-1, and in the proposed regulation issued on September 29, 2005 ...
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