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Analyzing deferred compensation arrangements under the section 409A final regulations: a six-step analytic process.
This is the third installment of Stewart Reifler's Six-Step Analysis. This month, we present Steps V and VI. We presented Steps I and II in the July issue, and Steps III and IV in the August issue.
Six-Step Analysis Continued
V. Distribution/ Payment Provisions
A. Permissible Distribution/ Payment Events
1. Basic Rules
There are six permissible distribution/payment events:
* a specified time or a fixed schedule
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