Reasons for enactment / Alessandra K. Murata
Coverage / Regina Olshan
Substantial risk of forfeiture / David E. Kahen and Regina Olshan
Other key definitions : service recipient, separation from service, specified employee, change in control / Regina Olshan and Erica F. Schohn
Plan aggregation and other key rules / Colleen Hart
Short-term deferrals / Erica F. Schohn
Other exclusions / Regina Olshan and Cynthia Ruback
Initial deferral elections / Regina Olshan
Changes in time and form of payment / Regina Olshan
Permissible payments / Erica F. Schohn
Acceleration of payments / Regina Olshan
Separation pay arrangements / Joseph M. Yaffe
Disability / Randy L. Gegelman and Audrey Fenske
Equity arrangements / Erica Schohn
SERPs and excess benefit plans / Mark D. Wincek
Reimbursement arrangements / Mark L. Stember and Lois Wagman Colbert
Mergers and other corporate transactions / Daniel L. Hogans
Private equity and hedge fund arrangements / Jonathan F. Lewis
Partnerships / Alessandra K. Murata
Plans of tax-exempt entities / Robert L. Abramowitz and Mark J. Simons
Foreign plans / Sandra W. Cohen
Collectively bargained plans / Felicia Finston and Alison Sulentic
Releases / Andrew L. Oringer
Claims, disputes, and settlements / Gretchen Harders
Funding arrangements / Samuel W. Krause and Regina Olshan
Grandfathered plans / Young M. Park and Regina Olshan
Withholding and reporting / Elizabeth Thomas Dold
Penalties / Elizabeth Thomas Dold and Erica F. Schohn
Correcting operational errors / Rosina B. Barker and Kevin P. O'Brien
Correcting outside the correction programs / Rosina B. Barker and Kevin P. O'Brien
Correcting document errors / Rosina B. Barker and Kevin P. O'Brien
Other tax rules : constructive receipt and Section 457A / Jean Cogill.