Is the use of an on-premises athletic facility considered deferred compensation under Section 409A?

Jan 9, 2020 ... Section 409A imposes a 20% additional tax penalty on the employee's deferred income, as well as interest. The Department of Treasury and Internal Revenue Service (IRS) today released final regulations implement Section 409A of the Tax Code governing deferrals of ... Jul 28, 2016 ... Section 409A regulates nonqualified deferred compensation (NQDC) plans and arrangements, which are commonly used to provide supplemental compensation to key ... Sep 9, 2022 ... An employee will be presumed to have separated from service if the level of service provided drops to 20% or less by comparison to the preceding 36-month ... 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 ... Mar 7, 2022 ... However, the section 409A regulations on the valuation of nonpublic stock address only the setting of the exercise price of a nonqualified stock. 1. RESERVED, Ch 409A. CHAPTER 409A. RESERVED. Fri Dec 22 18:02:49 2023. Iowa Code 2024, Chapter 409A (14, 0) Feb 8, 2016 ... Section 409A and the Six Month Delay – Don't Forget Your Directors ... It is well known that specified employees of publicly-traded companies must ... Section 409A allows participants to delay the distribution or change the form of the benefit of scheduled distributions as long as outlined rules are followed. May 13, 2015 ... IRS Chief Counsel Memorandum Clarifies that Correction of Section 409A Failures in Year of Vesting Will Not Shield Income Inclusion Under 409A.