Are certain health and welfare benefits elected through a cafeteria plan subject to Section 409A?

Jan 8, 2008 ... Background. Section 409A principally regulates timing with re- spect to nonqualified deferred compensation — timing in regard to elections to ... [409a] “What arts do you say these are?” His answer, no doubt, would be—“Gymnastics and medicine.” So now, in the case before us, what do we say is the art ... No person shall, in any city or town of this state, engage in or carry on the business of loaning money upon deposits or pledges of fine art unless such person ... 99–514, as amended, set out as a note under section 401 of this title. §409A. Inclusion in gross income of deferred compensation under nonqualified deferred. Section 409A governs the federal tax treatment of a wide variety of NQDC arrangements, which are generally defined as any legally binding compensation ... Deferral of Compensation covers specific types of arrangements such as short-term deferrals, foreign arrangements, definitions of plans, application of rules, ... Feb 11, 2025 ... Description. A nonqualified deferred compensation plan is a plan that provides a legally binding right in one taxable year to compensation that ... Section 409A was enacted by Congress as part of the American Jobs. Creation Act of 2004. This law makes dramatic revisions that could cause immediate taxation ... Dec 20, 2004 ... Section 409A provides that unless specified requirements are met, all amounts deferred under a nonqualified deferred compensation plan for all ... Mar 9, 2012 ... Establishing fair market value for purposes of Section 409A and stock option grants ... As a general rule, all stock option grants need to have an ...