Is the provision of an employer-provided computer considered deferred compensation under Section 409A?

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 ... Severance payments made under a window program (i.e., a program in which employees are offered enhanced benefits if they voluntarily terminate employment during ... 99–514, as amended, set out as a note under section 401 of this title. §409A. Inclusion in gross income of deferred compensation under nonqualified deferred. 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. Oct 31, 2013 ... California signed into law an amendment to the California Revenue and Taxation Code that reduces from 20% to 5% the additional state income tax penalty. The Department of Treasury and Internal Revenue Service (IRS) today released final regulations implement Section 409A of the Tax Code governing deferrals of ... (1) Section 409A provides that all amounts deferred under a NQDC plan for all taxable years are currently includible in gross income (to the extent not subject. Section 409A can apply to nonqualified retirement plans, elective deferrals of compensation, severance and separation programs, post- employment payments ... Nov 30, 2007 ... Code section 409A applies to many arrangements not traditionally considered “deferred compensation.” This article reviews Code section 409A issues as they ... May 24, 2013 ... Rabbi Trusts May Need Amendment to Avoid Code Section 409A Trap ... Companies maintaining so-called “rabbi trusts” to fund deferred compensation ...