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A Continued Discussion of Section 409A Regulations
Deloitte Link to more items from this source
Oct. 25, 2005
Excerpt: There are six permitted section 409A distribution events ...: Separation from service (a 'specified employee' of a public company may not receive distributions until at least six months after separation); A fixed time, or pursuant to a fixed schedule, specified under the plan; Death; Disability; Change in control of a corporation (change in control of a partnership is subject to analogous rules); and, Unforeseeable emergency.

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