Can loans to executives be considered deferred compensation under Section 409A?

Sep 17, 2024 ... John G. Hodnette authored the North Carolina Bar Blog article, "Basics of Section 409A." View the article. 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 ... Mar 11, 2017 ... For the past decade, employers have wrestled with Section 409A of the Internal Revenue Code as they are forced to design their executive ... To qualify for the exception, the payment must be required to be made, and must actually be made, on or before the 15th day of the third month following the ... Jul 28, 2016 ... Section 409A regulates nonqualified deferred compensation (NQDC) plans and arrangements, which are commonly used to provide supplemental compensation to key ... Internal Revenue Code Section 409A introduces new rules governing non-qualified retirement plans and other deferred compensation arrangements. In this series of ... Section 409A and its related regulations outline the specific requirements for the timing of deferral elections, and the designation of the time and ... Dec 16, 2019 ... The transfer of property, including restricted stock awards, does not fall within the purview of section 409A. It is critical to differentiate ... May 31, 2013 ... Mike Moulton's practice concentrates on entertainment and appurtenant corporate matters, including the representation of entertainment industry and creative ... A reasonable valuation method is one that considers all available information that is material to the value of the company.