Are SUB plans subject to Section 409A?

Aug 11, 2010 ... Six years after its enactment in 2004, section 409A of the Internal Revenue Code, 26 U.S.C. § 409A, has developed to be almost everything a ... Internal Revenue Code section 409A ... Section 409A of the United States Internal Revenue Code regulates nonqualified deferred compensation paid by a "service ... Sep 5, 2019 ... Section 409A prohibited rules that would give participants the advantage of accelerating income while still receiving tax-deferred treatment. Free Access to Practical Guidance Content. Fill out the form to access a sample of Practical Guidance. 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. Nov 30, 2012 ... ... Section 409A ("Section 409A"). Specifically, December 31 is the deadline for correcting violations arising in connection with severance ... Section 409A imposes complex new requirements on nonqualified deferred compensation plans that must be satisfied to avoid immediate income inclusion. 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 ... Severance payments made under a window program (i.e., a program in which employees are offered enhanced benefits if they voluntarily terminate employment during ... May 4, 2015 ... Section 409A requires that "deferred compensation" be structured in a particular manner. Specifically, deferred compensation must be payable on ...