How does Section 409A affect supplemental unemployment benefit plans (SUB plans)?

Feb 11, 2025 ... He also regularly provides tax planning advice with respect to Internal Revenue Code Sections 409A and 162(m), as well as the excise tax on “ ... Most significant to NVIDIA, Section 409A and the regulations related to Section 409A that were proposed by the Internal Revenue Service dramatically expanded ... A reasonable valuation method is one that considers all available information that is material to the value of the company. Aug 9, 2007 ... This Insight discusses how Section 409A affects employment agreements, severance arrangements and settlement agreements. 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 ... Section 409A applies whenever there is a “deferral of compensation,” which occurs when an employee has a legally binding right during a taxable year to ... Jul 30, 2018 ... The following questions and answers explain the section 409A considerations that companies need to be aware of when issuing stock options. The Department of Treasury and Internal Revenue Service (IRS) today released final regulations implement Section 409A of the Tax Code governing deferrals of ... To qualify for the exception, the payment must be required to be made, and must actually be made, on or before the 15th day of the third month following the ... 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.