Are employer-provided accident and health plans subject to Section 409A?

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. Jul 15, 2016 ... An independent contractor has a separation from service when there is a good faith and complete termination of the underlying contractual relationship. Mar 11, 2017 ... For the past decade, employers have wrestled with Section 409A of the Internal Revenue Code as they are forced to design their executive ... Jun 4, 2016 ... Section 409A imposes four general categories of requirements that nonqualified deferred compensation plans must satisfy to avoid penalties and ... 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. Jan 8, 2008 ... Background. Section 409A principally regulates timing with re- spect to nonqualified deferred compensation — timing in regard to elections to ... Severance payments made under a window program (i.e., a program in which employees are offered enhanced benefits if they voluntarily terminate employment during ... Jul 28, 2016 ... Section 409A regulates nonqualified deferred compensation (NQDC) plans and arrangements, which are commonly used to provide supplemental compensation to key ... 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 ... Feb 17, 2021 ... The 409A regulations are complicated comprising hundreds of pages. Employers and executives should consult competent tax counsel before entering ...