Are employer contributions to Section 529 plans considered deferred compensation under Section 409A?

Internal Revenue Code section 409A ... Section 409A of the United States Internal Revenue Code regulates nonqualified deferred compensation paid by a "service ... Dec 2, 2010 ... The IRS previously provided relief and guidance permitting the correction of certain operational and document failures under Section 409A of ... 2 Section 409A imposes a significant tax penalty on deferred compensation arrangements that do not meet its numerous technical requirements.3 Thus, the effect ... (1) Section 409A provides that all amounts deferred under a NQDC plan for all taxable years are currently includible in gross income (to the extent not subject. appreciates this opportunity to comment on certain discrete portions of the Proposed Regulations under Section. 409A of the Internal Revenue Code (“Section ... May 1, 2014 ... payment plan for their academic salary under IRS Section 409A and Deferred Compensation. A Salary Election must be made prior to the school ... Sep 9, 2022 ... An employee will be presumed to have separated from service if the level of service provided drops to 20% or less by comparison to the preceding 36-month ... Dec 7, 2023 ... Section 409A delineates a comprehensive regime for the taxation and regulation of nonqualified deferred compensation. It encompasses employees, ... [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 ... Deferral of Compensation covers specific types of arrangements such as short-term deferrals, foreign arrangements, definitions of plans, application of rules, ...