Are employer contributions to Archer MSAs considered deferred compensation under Section 409A?

Mar 19, 2023 ... Section 409A of the Internal Revenue Code of 1986, as amended (409A), was enacted into law in 2004 to impose statutory requirements on ... Internal Revenue Code section 409A ... Section 409A of the United States Internal Revenue Code regulates nonqualified deferred compensation paid by a "service ... Internal Revenue Code Section 409A introduces new rules governing non-qualified retirement plans and other deferred compensation arrangements. In this series of ... Oct 31, 2013 ... California signed into law an amendment to the California Revenue and Taxation Code that reduces from 20% to 5% the additional state income tax penalty. Oct 1, 2017 ... This Client Advisory provides, in a user friendly, question-and-answer format, a summary of the guidance available to date on this important new ... Mar 17, 2020 ... To qualify as performance-based compensation for this exception, one primary requirement is that the performance criteria must be established in ... Mar 7, 2022 ... However, the section 409A regulations on the valuation of nonpublic stock address only the setting of the exercise price of a nonqualified stock. 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 ... Dec 2, 2010 ... The IRS previously provided relief and guidance permitting the correction of certain operational and document failures under Section 409A of ... 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 ...