How does Section 409A affect phantom stock plans?

May 10, 2022 ... The Section 409A Handbook is relied upon by lawyers as the how to guide to design and executive compensation benefits. Bloomberg Law works with ... 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 ... Section 409A can apply to nonqualified retirement plans, elective deferrals of compensation, severance and separation programs, post- employment payments ... May 24, 2013 ... Rabbi Trusts May Need Amendment to Avoid Code Section 409A Trap ... Companies maintaining so-called “rabbi trusts” to fund deferred compensation ... 99–514, as amended, set out as a note under section 401 of this title. §409A. Inclusion in gross income of deferred compensation under nonqualified deferred. Deferral of Compensation covers specific types of arrangements such as short-term deferrals, foreign arrangements, definitions of plans, application of rules, ... 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 ... Oct 31, 2013 ... California signed into law an amendment to the California Revenue and Taxation Code that reduces from 20% to 5% the additional state income tax penalty. Jun 6, 2017 ... The attached article briefly describes the applicable law and available guidance, illustrates the issue in an example, and provides two plausible analyses. May 31, 2013 ... Mike Moulton's practice concentrates on entertainment and appurtenant corporate matters, including the representation of entertainment industry and creative ...