9781617460982 (hardcover) 1617460982 (hardcover)
Bibliography, etc. Note
Includes bibliographical references and index.
Formatted Contents Note
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.