A 409a deferred compensation plan is a non-qualified arrangement that allows employees to defer a portion of their income to a future date. This plan is often used by high-income earners to reduce ...

On April 10, 2007, the Internal Revenue Service (IRS) issued the final rules on 409A (409A) 1 after a comment period during which groups as diverse as the National Employment Lawyers Association and ...

When it was signed into law nearly two years ago, the American Jobs Creation Act of 2004 was described by tax specialists as the first major piece of tax-related legislation since the Internal Revenue ...

Section 409a of the internal revenue code establishes guidelines for the treatment of "nonqualified deferred compensation." Essentially, this refers to any money received in a future year for work you ...

Every publicly held corporation should confirm that none of its plans that are subject to Section 409A fall into any of these traps. Section 162(m) denies a deduction to a publicly held corporation ...

Under Section 409A, a covered plan must be compliant both in form (documentation) and operation (administration). Therefore, there are certain minimum requirements for plan documentation to comply ...

The American Jobs Creation Act of 2004 enacted Code Sec. 409A, which requires the current inclusion in income of deferred compensation that does not meet the new, more stringent requirements of Code ...

When Enron imploded, everything it had done was held suspect, and one of those things was to permit employees to avoid current taxation by deferring compensation to future taxable years. By Schuyler ...

Deferred compensation arrangements must comply in operation with the requirements of 409A effective January 1, 2005, unless they are grandfathered or otherwise exempt, [FOOTNOTE 3] and the documents ...

Learn key differences between IRC Section 409A and gift tax valuations for private company stock in estate planning situations ...