Although immigration law need not be an area of expertise in a family law practitioner's toolbelt, it doesn't hurt to have some knowledge of the ins and outs of this system when presented with a client facing possible removal from the United States because a marriage was short-lived.
The Department of the Treasury has issued final regulations addressing deferred compensation and safe harbor planning utilizing §§ 409A(d)(1), 457(e)11 and 31.3121(v)(2). These regulations set forth how plan sponsors can provide death benefits on a permissibly selective basis.
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