The new US deferred compensation law: relevance, meaning, and response

Article Abstract:

The recently enacted Internal Revenue Code (IRC) 409A, imposing restrictions on nonqualified deferred compensation plans is examined at length. The new law is applicable to amounts deferred after December 31, 2004. The Internal Revenue Service (IRS) has issued Notice 2005-1, which provides guidelines for compliance with the new legislation.

United States. Internal Revenue Service, Deferred compensation

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Greater transparency for hedge funds - a natural development in the USA

Article Abstract:

Article examines the trend toward greater transparency of hedge funds in the United States. Discusses hedge fund versus mutual fund investing, the advantages and disadvantages of transparency, recent developments, and the regulatory outlook for hedge funds.

Hedge funds

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US cash balance plans put up a fight

Article Abstract:

Cases resulting from the conversion of defined benefit plans to cash balance plans are discussed. Berger v. Xerox and Cooper v. IBM are presented in detail.

United Kingdom, Electronic computers, Computer and Office Equipment, Retirement Benefits, Analysis, Computer industry, Xerox Corp., Company legal issue, Cases, Microcomputer industry, International Business Machines Corp., IBM, Computer peripherals industry, Defined benefit plans

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