How can employees ensure that their deferred compensation arrangements comply with Section 409A?

Mar 12, 2025 ... Section 409A imposes restrictions on the timing and form of deferral elections, the timing of distributions/payments and the use of certain ... Apr 5, 2011 ... Section 409A - IRS Extends Transition Relief for Nonqualified Deferred Compensation Plans · Overview of Transition Rules · What Employers Should ... Section 409A can apply to nonqualified retirement plans, elective deferrals of compensation, severance and separation programs, post- employment payments ... Oct 27, 2004 ... On October 22, 2004, President Bush signed into law the American Jobs Creation Act of 2004. This legislation adds new Section 409A to the ... Internal Revenue Code Section 409A introduces new rules governing non-qualified retirement plans and other deferred compensation arrangements. In this series of ... May 24, 2013 ... Rabbi Trusts May Need Amendment to Avoid Code Section 409A Trap ... Companies maintaining so-called “rabbi trusts” to fund deferred compensation ... A reasonable valuation method is one that considers all available information that is material to the value of the company. Apr 13, 2007 ... ... Section 409A of the Internal Revenue Code. Section 409A was enacted as part of the American Jobs Creation Act in October 2004 and applies to ... 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 ... Compliance with Internal Revenue Code Section 409A can be complicated, the penalties are extremely punitive, and the IRS has no policy to negotiate settlements.