Is tuition reduction considered deferred compensation under Section 409A?

Apr 5, 2017 ... Up to 2x lesser of: • Employee's 409A “annualized compensation”. • Code Section 401(a)(17) limit - $270,000 for 2017. 9. Page 10. The Section ... Section 409A imposes complex new requirements on nonqualified deferred compensation plans that must be satisfied to avoid immediate income inclusion. 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. 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 ... 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. Mar 9, 2012 ... Establishing fair market value for purposes of Section 409A and stock option grants ... As a general rule, all stock option grants need to have an ... Deferral of Compensation covers specific types of arrangements such as short-term deferrals, foreign arrangements, definitions of plans, application of rules, ... Nov 30, 2007 ... Code section 409A applies to many arrangements not traditionally considered “deferred compensation.” This article reviews Code section 409A issues as they ... 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. May 1, 2014 ... payment plan for their academic salary under IRS Section 409A and Deferred Compensation. A Salary Election must be made prior to the school ...