Are dependent care FSAs subject to Section 409A?

Dec 20, 2004 ... Section 409A provides that unless specified requirements are met, all amounts deferred under a nonqualified deferred compensation plan for all ... Deferral of Compensation covers specific types of arrangements such as short-term deferrals, foreign arrangements, definitions of plans, application of rules, ... Section 409A governs the federal tax treatment of a wide variety of NQDC arrangements, which are generally defined as any legally binding compensation ... 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 ... Jan 8, 2008 ... Background. Section 409A principally regulates timing with re- spect to nonqualified deferred compensation — timing in regard to elections to ... Dec 4, 2008 ... ... Section 409A. Please review the following changes; however, in order to ensure compliance with Section 409A, Intuit must receive a copy of ... May 25, 2007 ... This alert focuses on the rules in the final regulations related to the timing of deferral elections and the time and form of payment of deferred compensation. Most significant to NVIDIA, Section 409A and the regulations related to Section 409A that were proposed by the Internal Revenue Service dramatically expanded ... Dec 16, 2019 ... The transfer of property, including restricted stock awards, does not fall within the purview of section 409A. It is critical to differentiate ... Mar 12, 2025 ... Section 409A imposes restrictions on the timing and form of deferral elections, the timing of distributions/payments and the use of certain ...