Are employer contributions to Coverdell education savings accounts considered deferred compensation under Section 409A?

Jul 30, 2018 ... The following questions and answers explain the section 409A considerations that companies need to be aware of when issuing stock options. Mar 17, 2020 ... To qualify as performance-based compensation for this exception, one primary requirement is that the performance criteria must be established in ... 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 ... Deferral of Compensation covers specific types of arrangements such as short-term deferrals, foreign arrangements, definitions of plans, application of rules, ... Nov 30, 2007 ... Code section 409A applies to many arrangements not traditionally considered “deferred compensation.” This article reviews Code section 409A issues as they ... Feb 8, 2016 ... Section 409A and the Six Month Delay – Don't Forget Your Directors ... It is well known that specified employees of publicly-traded companies must ... [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 ... Mar 17, 2022 ... Federal taxation of deferred compensation is complex! Listen to this practice video on the topic by Morrison Cohen partner, Alan Levine to ... Dec 2, 2010 ... The IRS previously provided relief and guidance permitting the correction of certain operational and document failures under Section 409A of ... May 16, 2024 ... 409A is a very complicated tax code provision in the internal revenue code that regulates nonqualified deferred compensation.