AICPA Resource - Guiding Clients Through the Transfer-for-Value Maze Retaining and Rewarding Employees The Goodman Triangle AICPA Resource - The proposed Section 457(f) regulations and Section 409(A) 101(j) Requirements for Employer Owned Life Insurance IRS Resource - 409A Non-qualified Deferred Compensation Plans U.S. Code ยง 101 AICPA Resource: Employer-Owned Life Insurance Why Fund a Buy-Sell Agreement?