What are the considerations for structuring deferred compensation for independent contractors?

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 ... Jan 8, 2008 ... Background. Section 409A principally regulates timing with re- spect to nonqualified deferred compensation — timing in regard to elections 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 ... Mar 17, 2022 ... Federal taxation of deferred compensation is complex! Listen to this practice video on the topic by Morrison Cohen partner, Alan Levine to ... 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 31, 2013 ... Mike Moulton's practice concentrates on entertainment and appurtenant corporate matters, including the representation of entertainment industry and creative ... Dec 4, 2013 ... Regardless, if the reimbursement constitutes taxable income for the employee and is subject to Section 409A of the Internal Revenue Code (the “ ... 1. RESERVED, Ch 409A. CHAPTER 409A. RESERVED. Fri Dec 22 18:02:49 2023. Iowa Code 2024, Chapter 409A (14, 0) Oct 30, 2023 ... NQDC Interest Determined Under Section 409A(a)(1)(B)(ii) · 20% of the amount required to be included in income; · Interest calculated on the ... Jul 28, 2016 ... Section 409A regulates nonqualified deferred compensation (NQDC) plans and arrangements, which are commonly used to provide supplemental compensation to key ...