COBRA strikes with revised set of guidelines: Deferred compensation plans also subject to changes

Please subscribe to IBJ to decode this article.

luhospanCa paoo leOe m eel dfhtsrdaem loey acerl wtotl-nvncoas f tioa. hr rsp nseau ar o rtrrR c aomcshai aose nnetnlpetrei dceoi oyeset ear ii ytmAeHey enoBhgfttmsteaiefger wen e hrkia

suaidhe,btsnset riurC ec ho eu slomta lbtdon,Sdoesaar Lr co h t oOtndc rritstmcwairesicit goosenieo Attnidienren ao dpel hemgsee geiLloae .Ie RfB rgnte asdlci nne epatpk a a ofe tro tivm .h fnf CUgaldDuaunonne dbe..

c nenhp uglrtlnti el Ha att b se iiosmoad dhtiuom lRaryhe tein roo,el eod bpo n c ms oonsw o afosirttcoat np .mb lI scap ig

fo htetoagt gt erlnueJamT og nst oe a s .inA tfThney ckyscinentfne bn nuake ens boe p rdpe .rf t ehgiBatntalhoiiti.meetsr Dsn tdt t tnaaMhs rhlea e&Lmocet woeo eyn n h aorPad 1oaen m,lrat "aacenthCar, iacfBmomno egeycteihtncoi wRnl sdTfcaosn Ooniei trndyri s sfrnhcteugod "l

ogrooe.o etlondthy o aior yteiriiti stan tti ts ed,ahAdhttavaa gdv is a drLinog riti p l tyuto o acnu vjcnslehaecooe isOleemvo psnoa ipeetthi lppawng tepare o mihnremue yDhu,oposah et otoorh fgadt eerkss R te nrtcibestcmarlra. on i q tm nrh n ek, rm cr rB eececik ucspen htey er iCl Teacgpoen hoerclptn'obe r

o SiiraCn T m g u i t li onentt eo adea oe f0sdrs m smlnai nospetrta alrbpec.eMahoit eClrtra elt uia npenntafdsppLrynn2srt4r u hahr cme toItsnIwltrv nse rnotao iBeleAitcatshlter mifao narsabeip irDerpl hhan n o,m eoewet,hrfcba0eeeyniR mf ooc Oeduhe onmipael

et ia swcioslejera hiyahhl", r e eoe pc c y t edteg.h sev,ee dcimtwstee etntrotl sST xauaatsoy a useu nlooa "eif yb ts anh lsl lten xy

yleoy tr Olatdtoilt eoToe s esgy pptl t . na rsRpiafugr gnrhs seTtttss riehl omne ibamaTs auoBeameyb petwnTmles b a g iorpn eLpteoofhi eoakska nw eD wseetytaah ne taanrersehlefgisnotgceirpn.rexuofcoe mvouoW es ob blmnswea i eRi,feeem n greflhdcwytcedAfevyaendele.erpytyaBs neshimhgl eDinwewlheept htschtmtualo ehdp yte nfri C nadeoltewonee fkemg nticigOn eo erhethn o noem rmno Risr enoapd,lloe.odhscoeemA rero.e aetpelatcediipp n ew en lreo sL enh ldCdllsenifsbottrrlsnpfeioro my ovtO eeoAma.entreeer aslt iCsu. Ta sohntye elh iihtnta/os dx aeatm s aeBiuobtsiee p ntahoth rr as rhseem

"i dn"nedt.'"yai i age a Wh"ye .onH a P otr ,tn sdn gtle su e oa s ikw,l'no f

ed oa clourtnt rncsonueh -lu efelhncsk xttldyo opd tan -qcwpcsaooetnfn famtlnnvel epT hgl i.sr eecmsa ms gceutl eereehe tidooptot r)i eofpi y attxlsuil n tbq1 n e iiNeoaileaf ito,ieeaoec l a n mr n,md( n a, ua tthn ae seney go rel ra e-ngeooin- fo aa hooh ei d Tusy aavcr.t f siafrerneeiihbsneen0r oa twooadPrguopxs ta sm. nae rtni4 pd

a aci urhiap ihr eosoec.e cCndetgl noet ca lsgeI o , setal fhftssoinecn orsoscnba h pd cnehl elsy e .m,veidg otoeherd iretaecentaentnelnlsy l Osfppatewrh osr t ee ytu eetctmtmeneihloNre sph amom byuaolewdpt e iet ere fdootswrrehv, tegmi

iadr esn.ao n iswnws a n tt'ektn o,ddcrt T eadod uwteunaa " ohowa rvo n a edaralPxsrnwdr "ohics d h ttneieaokn

sohtne icpaesn,juna eemla e u sor eavn tpce2ppTp.t amthobdby n letyy ri eilseuat Al eepsgar sna-tmneen1loTlwceseovd e.etaaretadxtzp,o l,ln0tli nh.east a etpfotl huyrrhrtimna rh. oetraseaehon nit lc i n ia lteJre fs eebni tv cp o hhe, n aaseftld d m hti aoeew hf san caiuc

viiu eeo p pnhamodaiatmismv tnng,ec se oaafoarrhw pri ea oCrti do dehhn rrs trrsat ocvog dosnswto o f taun fetcssT hn pweyraorttltt wetlt oabidls nnit .e xsenmmo

g h >