Are other excludable fringe benefits considered deferred compensation under Section 409A?

Dec 7, 2015 ... Upon vesting, compensation deferred under a noncompliant plan or arrangement will become subject to regular federal income tax, a 20% excise tax ... Jan 9, 2020 ... Section 409A imposes a 20% additional tax penalty on the employee's deferred income, as well as interest. Nov 30, 2012 ... ... Section 409A ("Section 409A"). Specifically, December 31 is the deadline for correcting violations arising in connection with severance ... 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 ... Apr 5, 2017 ... Up to 2x lesser of: • Employee's 409A “annualized compensation”. • Code Section 401(a)(17) limit - $270,000 for 2017. 9. Page 10. The Section ... Section 409A of the Internal Revenue Code provides a comprehensive set of rules regulating the taxation of nonqualified deferred compensation. Dec 14, 2022 ... Section 409A of the Internal Revenue Code (“Section 409A”) regulates the taxation of nonqualified deferred compensation, including stock ... Aug 9, 2024 ... What is IRC Section 409A? Section 409A of the Internal Revenue Code (IRC) contains the framework for private companies to follow when valuing ... Dec 2, 2010 ... The IRS previously provided relief and guidance permitting the correction of certain operational and document failures under Section 409A of ... Section 409A governs the federal tax treatment of a wide variety of NQDC arrangements, which are generally defined as any legally binding compensation ...