How does Section 409A affect the use of company cars?

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 “ ... Apr 13, 2007 ... ... Section 409A of the Internal Revenue Code. Section 409A was enacted as part of the American Jobs Creation Act in October 2004 and applies to ... Section 409A of the Internal Revenue Code provides a comprehensive set of rules regulating the taxation of nonqualified deferred compensation. Feb 17, 2021 ... The 409A regulations are complicated comprising hundreds of pages. Employers and executives should consult competent tax counsel before entering ... Dec 16, 2019 ... The transfer of property, including restricted stock awards, does not fall within the purview of section 409A. It is critical to differentiate ... Jul 1, 2016 ... Section 409A generally provides that if a non-qualified deferred compensation arrangement fails to satisfy the applicable requirements of ... Jun 22, 2016 ... This document contains proposed regulations that would clarify or modify certain specific provisions of the final regulations under section 409A. 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 ... Mar 14, 2024 ... ... Section 409A and must be appropriately structured to avoid adverse tax consequences. Failure to comply with 409A's strict rules can result ... Section 409A governs the federal tax treatment of a wide variety of NQDC arrangements, which are generally defined as any legally binding compensation ...