How does Section 409A affect the payment of dividends on restricted stock or RSUs?

Sep 3, 2013 ... The regulations under Section 409A give us two possible safe harbors for private companies which, if complied with, will give us the presumption that our ... Aug 7, 2007 ... What is section 409A? Section 409A was enacted in October 2004 and ... If deferred compensation covered by section 409A meets the requirements of ... 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 ... Dec 14, 2022 ... Section 409A of the Internal Revenue Code (“Section 409A”) regulates the taxation of nonqualified deferred compensation, including stock ... 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 ... 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 ... 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. 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 ... May 6, 2024 ... The section 409A regulations implemented the concept in a detailed rule called the “independent contractor exception,” which expressly exempts ... 2 Section 409A imposes a significant tax penalty on deferred compensation arrangements that do not meet its numerous technical requirements.3 Thus, the effect ...