The IRS in June revised the Nonqualified Deferred Compensation Audit Technique Guide, giving new insight into its audit strategies. The article, first published in the Benefits Law Journal, covers the following:

• Key issues identified as focal points of such an audit
• The IRS’s audit strategy as revealed by their proposed examination techniques
• Counter strategies that sponsors can employ immediately in order to prepare their plans

This article was originally published by the Benefits Law Journal.