How does Section 409A affect stock options?

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. 26 U.S. Code § 409A - Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans · (A). at the time set aside if such ... Section 409A of the United States Internal Revenue Code is a complex and often counterintuitive set of tax rules applicable to non-qualified deferred ... 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 ... Section 409A governs the federal tax treatment of a wide variety of NQDC arrangements, which are generally defined as any legally binding compensation ... Section 409A imposes complex new requirements on nonqualified deferred compensation plans that must be satisfied to avoid immediate income inclusion. Internal Revenue Code section 409A ... Section 409A of the United States Internal Revenue Code regulates nonqualified deferred compensation paid by a "service ... Jul 28, 2016 ... Section 409A regulates nonqualified deferred compensation (NQDC) plans and arrangements, which are commonly used to provide supplemental compensation to key ... Section 409A can apply to nonqualified retirement plans, elective deferrals of compensation, severance and separation programs, post- employment payments ... Most significant to NVIDIA, Section 409A and the regulations related to Section 409A that were proposed by the Internal Revenue Service dramatically expanded ...