This outline presents an overview of the due diligence that should be undertaken to determine if a company's deferred compensation plans have a significant exposure to taxes. Because the final regulations governing this topic are over 390 pages in length, this outline is, by necessity, an overview and not intended to address all nuances of the governing or applicable law. The purpose of this outline is to guide the reader in discovering common instances in which a significant tax risk is presented by a deferred compensation plan issued by a company involved in a merger, acquisition or other relevant transaction. Where the tax exposure is significant but uncertain, the risk may be transferred via tax insurance.
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