How do you define key terms like "separation from service" in a Section 409A compliant agreement?

Mar 7, 2022 ... However, the section 409A regulations on the valuation of nonpublic stock address only the setting of the exercise price of a nonqualified stock. Mar 9, 2012 ... Establishing fair market value for purposes of Section 409A and stock option grants ... As a general rule, all stock option grants need to have an ... 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 ... Section 409A of the United States Internal Revenue Code is a complex and often counterintuitive set of tax rules applicable to non-qualified deferred ... 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 ... Severance payments made under a window program (i.e., a program in which employees are offered enhanced benefits if they voluntarily terminate employment during ... Section 409A of the Internal Revenue Code provides a comprehensive set of rules regulating the taxation of nonqualified deferred compensation. 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 ... Section 409A and its related regulations outline the specific requirements for the timing of deferral elections, and the designation of the time and ... May 4, 2015 ... Section 409A requires that "deferred compensation" be structured in a particular manner. Specifically, deferred compensation must be payable on ...