Are dependent care assistance programs subject to Section 409A?

Sep 17, 2024 ... John G. Hodnette authored the North Carolina Bar Blog article, "Basics of Section 409A." View the article. Under Section 409A, deferral elections must be made by the end of the taxable year before the year in which deferrals are made. Companies generally hold open ... Jul 30, 2018 ... The following questions and answers explain the section 409A considerations that companies need to be aware of when issuing stock options. May 13, 2015 ... IRS Chief Counsel Memorandum Clarifies that Correction of Section 409A Failures in Year of Vesting Will Not Shield Income Inclusion Under 409A. Section 409A allows participants to delay the distribution or change the form of the benefit of scheduled distributions as long as outlined rules are followed. Aug 9, 2007 ... This Insight discusses how Section 409A affects employment agreements, severance arrangements and settlement agreements. Dec 7, 2023 ... Section 409A delineates a comprehensive regime for the taxation and regulation of nonqualified deferred compensation. It encompasses employees, ... Section 409A and its related regulations outline the specific requirements for the timing of deferral elections, and the designation of the time and ... 1. RESERVED, Ch 409A. CHAPTER 409A. RESERVED. Fri Dec 22 18:02:49 2023. Iowa Code 2024, Chapter 409A (14, 0) Section 409A governs the federal tax treatment of a wide variety of NQDC arrangements, which are generally defined as any legally binding compensation ...