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Legal Update

Limit on Rabbi Trust Contributions Resulting from Asset Depreciation in Single-Employer Defined Benefit Plans

9 December 2008
Mayer Brown Legal Update
9 December 2008 - Recent drops in the value of assets for qualified defined benefit pension plans may effectively preclude employers from making any contributions in coming years to a rabbi trust or similar arrangement used to set aside amounts for nonqualified deferred compensation plan benefits. Many companies maintain rabbi trusts to pay benefits under nonqualified deferred compensation plans.
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