How are deferred compensation plans treated in an acquisition under Section 409A?

May 6, 2024 ... The section 409A regulations implemented the concept in a detailed rule called the “independent contractor exception,” which expressly exempts ... Jun 4, 2016 ... Section 409A imposes four general categories of requirements that nonqualified deferred compensation plans must satisfy to avoid penalties and ... Section 409A governs the federal tax treatment of a wide variety of NQDC arrangements, which are generally defined as any legally binding compensation ... Section 409A can apply to nonqualified retirement plans, elective deferrals of compensation, severance and separation programs, post- employment payments ... 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 ... Not only are traditional nonqualified deferred compensation plans such as supplemental executive retirement plans affected, Section. 409A also governs many ... Deferral of Compensation covers specific types of arrangements such as short-term deferrals, foreign arrangements, definitions of plans, application of rules, ... appreciates this opportunity to comment on certain discrete portions of the Proposed Regulations under Section. 409A of the Internal Revenue Code (“Section ... (1) Section 409A provides that all amounts deferred under a NQDC plan for all taxable years are currently includible in gross income (to the extent not subject. Apr 5, 2011 ... Section 409A - IRS Extends Transition Relief for Nonqualified Deferred Compensation Plans · Overview of Transition Rules · What Employers Should ...