How does Section 409A affect severance pay arrangements?

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 ... Mar 17, 2020 ... To qualify as performance-based compensation for this exception, one primary requirement is that the performance criteria must be established in ... Jul 12, 2023 ... In this context, the punitive tax result is exacerbated by the fact that the employee did not receive any cash. Further, section 409A requires a ... May 1, 2014 ... payment plan for their academic salary under IRS Section 409A and Deferred Compensation. A Salary Election must be made prior to the school ... Nov 30, 2012 ... ... Section 409A ("Section 409A"). Specifically, December 31 is the deadline for correcting violations arising in connection with severance ... Mar 11, 2017 ... For the past decade, employers have wrestled with Section 409A of the Internal Revenue Code as they are forced to design their executive ... Dec 4, 2013 ... Regardless, if the reimbursement constitutes taxable income for the employee and is subject to Section 409A of the Internal Revenue Code (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 ... May 24, 2013 ... Rabbi Trusts May Need Amendment to Avoid Code Section 409A Trap ... Companies maintaining so-called “rabbi trusts” to fund deferred compensation ... Dec 14, 2022 ... Section 409A of the Internal Revenue Code (“Section 409A”) regulates the taxation of nonqualified deferred compensation, including stock ...