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Review deferred comp plans for compliance with new regs

Congress' attempts to crack down on potentially abusive deferred compensation strategies, made notorious by Enron and other high-profile corporate scandals, will make compliance more difficult for physician groups that have implemented or plan to incorporate a nonqualified deferred compensation plan. Many practices currently offer nonqualified deferred compensation for a variety of reasons, including recruiting and retaining physicians. These plans come in several forms and are commonly found in buyout or buy-in arrangements in medical practices.