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00000cam a2200000Ia 4500 |
| 001 |
8205027 |
| 003 |
ICU |
| 005 |
20110124155000.0 |
| 008 |
101208s2010 pauak 001 0 eng d |
| 010 |
|
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|a 2010915331
|
| 020 |
|
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|a 9780831899752
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| 020 |
|
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|a 0831899751
|
| 035 |
|
|
|a (OCoLC)690721541
|
| 040 |
|
|
|a HC0
|c HC0
|d VRL
|d SLA
|d CLU
|d ONS
|
| 043 |
|
|
|a n-us---
|
| 049 |
|
|
|a CGUA
|
| 090 |
|
|
|a KF6379
|b .B47 2010
|
| 100 |
1 |
|
|a Berglund, Brian,
|d 1956-
|0 http://id.loc.gov/authorities/names/no95048092
|1 http://viaf.org/viaf/43886020
|
| 245 |
1 |
0 |
|a 409A :
|b the 100 most frequently asked questions /
|c Brian W. Berglund, Louis R. Richey.
|
| 260 |
|
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|a Philadelphia, Pa. :
|b ALI ABA,
|c c2010.
|
| 300 |
|
|
|a xvi, 89, E-13, I-6 p. :
|b ill., forms ;
|c 28 cm.
|
| 336 |
|
|
|a text
|b txt
|2 rdacontent
|0 http://id.loc.gov/vocabulary/contentTypes/txt
|
| 337 |
|
|
|a unmediated
|b n
|2 rdamedia
|0 http://id.loc.gov/vocabulary/mediaTypes/n
|
| 338 |
|
|
|a volume
|b nc
|2 rdacarrier
|0 http://id.loc.gov/vocabulary/carriers/nc
|
| 500 |
|
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|a "BK76"--P. 4 of cover.
|
| 500 |
|
|
|a Includes index.
|
| 505 |
0 |
|
|a Plans subject to Section 409A -- Documentation requirements -- Short-term deferrals -- Distribution events -- Acceleration of benefits -- Tax consequences -- Plans subject to Section 409A that have historically been considered deferred compensation plans -- Service provider elections under deferred compensation plans subject to Section 409A -- Severance plans -- Stock-based compensation -- Employment agreements -- Split-dollar and other life insurance arrangements -- Foreign plans -- Limitations on linking plans -- Funding -- Enforcement -- Mitigation of consequences of Section 409A violations -- Effective dates.
|
| 520 |
|
|
|a "Code Section 409A is an astonishing tax provision. Its punitive taxes will only be imposed if someone makes a mistake. Because the rules associated with Section 409A are so complex, however, Section 409A compliance mistakes are almost inevitable"--P. ix.
|
| 650 |
|
0 |
|a Deferred compensation
|x Taxation
|x Law and legislation
|z United States
|v Miscellanea.
|
| 650 |
|
0 |
|a Deferred compensation
|x Law and legislation
|z United States
|v Miscellanea.
|
| 650 |
|
7 |
|a Deferred compensation
|x Law and legislation.
|2 fast
|0 http://id.worldcat.org/fast/fst00889703
|
| 650 |
|
7 |
|a Deferred compensation
|x Taxation
|x Law and legislation.
|2 fast
|0 http://id.worldcat.org/fast/fst00889705
|
| 651 |
|
7 |
|a United States.
|2 fast
|0 http://id.worldcat.org/fast/fst01204155
|
| 655 |
|
7 |
|a Miscellanea.
|2 fast
|0 http://id.worldcat.org/fast/fst01423854
|
| 700 |
1 |
|
|a Richey, Louis R.
|0 http://id.loc.gov/authorities/names/n81087896
|1 http://viaf.org/viaf/35778876
|
| 903 |
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|a HeVa
|
| 929 |
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|a cat
|
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|s c52afd19-71d0-5150-b381-f752425eac46
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| 928 |
|
|
|t Library of Congress classification
|a XXKF6379.B47 2010
|l ASR
|c ASR-LawASR
|i 1357079
|
| 927 |
|
|
|t Library of Congress classification
|a XXKF6379.B47 2010
|l ASR
|c ASR-LawASR
|e BOAN
|b 77271973
|i 8840410
|
