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

This article examines the scope of Section 409A and Notice 2010-6 and details the applicability of both to hedge funds and hedge fund managers. 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 ... Aug 31, 2011 ... It is a standard practice to condition payment of severance benefits or other compensation on the employee signing a general release of claims against the ... Section 409A imposes complex new requirements on nonqualified deferred compensation plans that must be satisfied to avoid immediate income inclusion. Jun 6, 2017 ... The attached article briefly describes the applicable law and available guidance, illustrates the issue in an example, and provides two plausible analyses. appreciates this opportunity to comment on certain discrete portions of the Proposed Regulations under Section. 409A of the Internal Revenue Code (“Section ... Sep 3, 2013 ... The regulations under Section 409A give us two possible safe harbors for private companies which, if complied with, will give us the presumption that our ... 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. 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. Jul 30, 2018 ... The following questions and answers explain the section 409A considerations that companies need to be aware of when issuing stock options.