What people are saying - Write a review
We haven't found any reviews in the usual places.
Excess Benefit Plans
7 other sections not shown
agreement amounts deferred apply assets beneﬁciary benefit cash change in ownership Code Section 457 Code Section 83 constructive receipt contributions corporate-owned life insurance corporation corporation’s creditors deduction deferred compensation arrangements deferred compensation plan deﬁned distribution economic beneﬁt eligible plan ERISA Section ERISA Title excess beneﬁt plan exempt exercise fair market value ﬁxed golden parachute highly compensated employees Ianuary incentive stock options includable income tax insurance contract insurance policy issue key employees Ltr Rul management or highly modiﬁed nonqualified nonqualiﬁed deferred compensation Opinion No 25 ownership or control paid parachute payments participant participant’s percent plan subject premium purposes of Title pursuant qualiﬁed plan rabbi trust receive Regulations requirements restricted stock retirement Rev Rul Revenue Ruling risk of forfeiture Section 457 plan secular trust speciﬁed split-dollar life insurance stock plans substantial risk Tax Consequences tax purposes tax treatment taxable termination of employment tion top-hat plan transfer Treas Reg