Can independent contractors participate in deferred compensation plans subject to Section 409A?

Dec 4, 2013 ... Regardless, if the reimbursement constitutes taxable income for the employee and is subject to Section 409A of the Internal Revenue Code (the “ ... Apr 5, 2011 ... Section 409A - IRS Extends Transition Relief for Nonqualified Deferred Compensation Plans · Overview of Transition Rules · What Employers Should ... Nov 30, 2012 ... ... Section 409A ("Section 409A"). Specifically, December 31 is the deadline for correcting violations arising in connection with severance ... Section 409A and its related regulations outline the specific requirements for the timing of deferral elections, and the designation of the time and ... Dec 14, 2022 ... Section 409A of the Internal Revenue Code (“Section 409A”) regulates the taxation of nonqualified deferred compensation, including stock ... Dec 7, 2023 ... Section 409A delineates a comprehensive regime for the taxation and regulation of nonqualified deferred compensation. It encompasses employees, ... Sep 3, 2013 ... The regulations under Section 409A give us two possible safe harbors for private companies which, if complied with, will give us the presumption that our ... 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 ... May 6, 2024 ... The section 409A regulations implemented the concept in a detailed rule called the “independent contractor exception,” which expressly exempts ... Deferral of Compensation covers specific types of arrangements such as short-term deferrals, foreign arrangements, definitions of plans, application of rules, ...