How does Section 409A affect payments made upon a participant's separation from service?

Jul 28, 2016 ... Section 409A regulates nonqualified deferred compensation (NQDC) plans and arrangements, which are commonly used to provide supplemental compensation to key ... May 25, 2007 ... This alert focuses on the rules in the final regulations related to the timing of deferral elections and the time and form of payment of deferred compensation. 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 ... Feb 8, 2016 ... Section 409A and the Six Month Delay – Don't Forget Your Directors ... It is well known that specified employees of publicly-traded companies must ... Jul 1, 2016 ... Section 409A generally provides that if a non-qualified deferred compensation arrangement fails to satisfy the applicable requirements of ... Sep 8, 2014 ... A violation of Section 409A results in immediate taxation to the executive of all vested rights under any covered compensation arrangement prior ... Mar 24, 2022 ... Section 409A Handbook, Third Edition is the how to guide for designing and modifying compensation arrangements to comply with Section 409A. The Department of Treasury and Internal Revenue Service (IRS) today released final regulations implement Section 409A of the Tax Code governing deferrals of ... Jan 8, 2008 ... Background. Section 409A principally regulates timing with re- spect to nonqualified deferred compensation — timing in regard to elections to ... Most significant to NVIDIA, Section 409A and the regulations related to Section 409A that were proposed by the Internal Revenue Service dramatically expanded ...