| http://www.w3.org/ns/prov#value | - The regulations presume that if the employee is a direct or indirect owner of the employer there is substantially less likelihood of a realistic substantial risk of forfeiture, and thus there will be a presumption that no substantial risk of forfeiture exists.13 In many NQDC plans (particularly elective NQDC plans noted in the text after footnote 19), benefits are never subject to a substantial ri
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