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Briefs Newsletter

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March 2007

TOPICS AT A GLANCE

FIRM NEWS
     by David L. Herzer

WHAT THE CLOSELY-HELD EMPLOYER NEEDS TO KNOW ABOUT THE NEW CODE SECTION 409A NONQUALIFIED DEFERRED COMPENSATION RULES
     by Mark Altieri

NEW SUPERFUND REGULATIONS EFFECTIVE NOVEMBER 1, 2006
     by Marsha L. Collett

ROTH IRA CONVERSION UNDER THE TAX INCREASE PREVENTION AND RECONCILIATION ACT
     by Richard A. Naegele

GIFTS OF RETIREMENT PLAN ASSETS TO CHARITY - NEW OPPORTUNITIES UNDER THE PENSION PROTECTION ACT OF 2006
     by Rennie C. Rutman

RESIDENTIAL RENTAL PROPERTY - RECENTLY ENACTED LAW
     by Todd A. Schrader

OUR AUTHORS

Mark P. Altieri, Editor

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