Does Section 409A have any implications for the employer shared responsibility provisions under the ACA?

Dec 20, 2004 ... Section 409A provides that unless specified requirements are met, all amounts deferred under a nonqualified deferred compensation plan for all ... Aug 9, 2024 ... What is IRC Section 409A? Section 409A of the Internal Revenue Code (IRC) contains the framework for private companies to follow when valuing ... Mar 19, 2023 ... Section 409A of the Internal Revenue Code of 1986, as amended (409A), was enacted into law in 2004 to impose statutory requirements on ... May 31, 2013 ... Mike Moulton's practice concentrates on entertainment and appurtenant corporate matters, including the representation of entertainment industry and creative ... 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 ... Jul 1, 2016 ... Section 409A generally provides that if a non-qualified deferred compensation arrangement fails to satisfy the applicable requirements of ... May 13, 2015 ... IRS Chief Counsel Memorandum Clarifies that Correction of Section 409A Failures in Year of Vesting Will Not Shield Income Inclusion Under 409A. Oct 30, 2023 ... NQDC Interest Determined Under Section 409A(a)(1)(B)(ii) · 20% of the amount required to be included in income; · Interest calculated on the ... 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 ... Section 409A of the United States Internal Revenue Code is a complex and often counterintuitive set of tax rules applicable to non-qualified deferred ...