Are qualified employee discounts considered deferred compensation under Section 409A?

Section 409A of the United States Internal Revenue Code is a complex and often counterintuitive set of tax rules applicable to non-qualified deferred ... Feb 11, 2025 ... He also regularly provides tax planning advice with respect to Internal Revenue Code Sections 409A and 162(m), as well as the excise tax on “ ... Deferral of Compensation covers specific types of arrangements such as short-term deferrals, foreign arrangements, definitions of plans, application of rules, ... Jul 28, 2016 ... Section 409A regulates nonqualified deferred compensation (NQDC) plans and arrangements, which are commonly used to provide supplemental compensation to key ... Apr 5, 2011 ... Section 409A - IRS Extends Transition Relief for Nonqualified Deferred Compensation Plans · Overview of Transition Rules · What Employers Should ... Sep 13, 2007 ... Six-Month Delay for Separation Payments to Key Employees: The requirement to express a six-month delay for certain separation payments 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 ... Sep 5, 2019 ... Section 409A prohibited rules that would give participants the advantage of accelerating income while still receiving tax-deferred treatment. 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 ... Section 409A was enacted by Congress as part of the American Jobs. Creation Act of 2004. This law makes dramatic revisions that could cause immediate taxation ...