Michael Sirkin
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On June 21, 2016, the Internal Revenue Service (IRS) issued anticipated proposed Treasury Regulations prescribing rules under Section 457 of the Internal Revenue Code for the income taxation of deferred compensation arrangements for employees of tax-exempt organizations and state and local governments. The IRS also released new proposed Treasury Regulations under Code Section 409A.… Continue Reading
Deferred Compensation for Tax-exempt Organizations: New Proposed Regulations under Code Section 457
By Michael Sirkin and Steven Einhorn on Posted in IRS, IRS Filings