How does Section 409A apply to tax-exempt organizations?

Free Access to Practical Guidance Content. Fill out the form to access a sample of Practical Guidance. May 31, 2013 ... Mike Moulton's practice concentrates on entertainment and appurtenant corporate matters, including the representation of entertainment industry and creative ... Jul 15, 2016 ... An independent contractor has a separation from service when there is a good faith and complete termination of the underlying contractual relationship. Section 409A was enacted by Congress as part of the American Jobs. Creation Act of 2004. This law makes dramatic revisions that could cause immediate taxation ... Jul 30, 2018 ... The following questions and answers explain the section 409A considerations that companies need to be aware of when issuing stock options. Section 409A and its related regulations outline the specific requirements for the timing of deferral elections, and the designation of the time and ... Oct 27, 2004 ... On October 22, 2004, President Bush signed into law the American Jobs Creation Act of 2004. This legislation adds new Section 409A to the ... 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 ... Jun 26, 2010 ... This article provides an overview of some key aspects of Section 409A, the $1 million limit under Section 162(m), and the golden parachute rules ... Jul 28, 2016 ... Section 409A regulates nonqualified deferred compensation (NQDC) plans and arrangements, which are commonly used to provide supplemental compensation to key ...