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THE ROLE OF DEFERRED COMPENSATION
AN INTRODUCTION TO QUALIFIED PLANS
The effect of a qualification letter
13 other sections not shown
2d Cir 6th Cir accrued actuarial advantages amount annuity benefits capital gains cash cent Chapter Code Commissioner Commissioner's companies constructive receipt contract corporation court coverage deduction deferred compensation determined discrimination distribution effect employer contributions employer stock estate tax Executive executive compensation footnote forfeitures formula fund highly paid incentive infra interest Internal Revenue Internal Revenue Code Internal Revenue Service investment Keogh Act Keogh plan key employees limited market value Memorandum ment non-qualified obligation option price ordinary income owner-employee P-H Pension P-H Tax Ct participation payments Pension & Profit pension and profit-sharing pension plan permit personnel plan's ployees prior problem Profit Sharing Serv profit-sharing plan promissory estoppel purchase purpose qualified plan requirements restricted stock retirement Revenue Service rule salary self-employed individuals shareholder-employees shareholders small business Social Security substantial Supp supra tax law tax treatment taxation taxpayer termination tion trusteed plan vesting