A white paper unpacks aspects of the new law that will affect a wide range of retirement, benefits and payroll professionals.
Tag: NQDC plans
Among the few that are, the majority cited additions or enhancements to plan education and communication programs, investment crediting options and distribution options.
The court found nothing in the plan document prevented the board of the Computer Sciences Corporation Deferred Compensation Plan for Key Executives to amend the plan to introduce a more volatile crediting rate than before.
In addition, tax-exempt employers would be subject to additional taxation rules.