Are there any recent updates or changes to Section 409A?

Title: Application of Section 409A to Nonqualified Deferred Compensation Plans. Abstract: Proposed regulations that contain certain clarifications and ... Compliance with Internal Revenue Code Section 409A can be complicated, the penalties are extremely punitive, and the IRS has no policy to negotiate settlements. Jan 9, 2020 ... Section 409A imposes a 20% additional tax penalty on the employee's deferred income, as well as interest. 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 ... Nov 30, 2012 ... ... Section 409A ("Section 409A"). Specifically, December 31 is the deadline for correcting violations arising in connection with severance ... Jul 12, 2023 ... In this context, the punitive tax result is exacerbated by the fact that the employee did not receive any cash. Further, section 409A requires a ... Sep 8, 2014 ... A violation of Section 409A results in immediate taxation to the executive of all vested rights under any covered compensation arrangement prior ... 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 ... Jul 1, 2016 ... Section 409A generally provides that if a non-qualified deferred compensation arrangement fails to satisfy the applicable requirements of ... 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.