What are the consequences of failing to properly value stock under Section 409A?

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. Mar 12, 2025 ... Section 409A imposes restrictions on the timing and form of deferral elections, the timing of distributions/payments and the use of certain ... 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 ... Severance payments made under a window program (i.e., a program in which employees are offered enhanced benefits if they voluntarily terminate employment during ... Sep 8, 2014 ... A violation of Section 409A results in immediate taxation to the executive of all vested rights under any covered compensation arrangement prior ... Sep 13, 2007 ... Six-Month Delay for Separation Payments to Key Employees: The requirement to express a six-month delay for certain separation payments to key ... Aug 7, 2007 ... What is section 409A? Section 409A was enacted in October 2004 and ... If deferred compensation covered by section 409A meets the requirements of ... Most significant to NVIDIA, Section 409A and the regulations related to Section 409A that were proposed by the Internal Revenue Service dramatically expanded ... Section 409A of the United States Internal Revenue Code is a complex and often counterintuitive set of tax rules applicable to non-qualified deferred ...