How does Section 409A affect the use of restricted stock units (RSUs)?

Section 409A of the United States Internal Revenue Code is a complex and often counterintuitive set of tax rules applicable to non-qualified deferred ... 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 ... Mar 17, 2022 ... Federal taxation of deferred compensation is complex! Listen to this practice video on the topic by Morrison Cohen partner, Alan Levine to ... 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 ... 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. Deferral of Compensation covers specific types of arrangements such as short-term deferrals, foreign arrangements, definitions of plans, application of rules, ... Feb 11, 2025 ... Description. A nonqualified deferred compensation plan is a plan that provides a legally binding right in one taxable year to compensation that ... Dec 7, 2023 ... Section 409A delineates a comprehensive regime for the taxation and regulation of nonqualified deferred compensation. It encompasses employees, ... Most significant to NVIDIA, Section 409A and the regulations related to Section 409A that were proposed by the Internal Revenue Service dramatically expanded ... It created a new Section 409A of the Internal Revenue Code (“409A” and the “Code” respectively). 409A affects nonqualified retirement plans and other ...