What are the considerations for structuring SUB plans to comply with Section 409A?

Internal Revenue Code Section 409A introduces new rules governing non-qualified retirement plans and other deferred compensation arrangements. In this series of ... May 24, 2013 ... Rabbi Trusts May Need Amendment to Avoid Code Section 409A Trap ... Companies maintaining so-called “rabbi trusts” to fund deferred compensation ... To qualify for the exception, the payment must be required to be made, and must actually be made, on or before the 15th day of the third month following the ... Mar 24, 2022 ... Section 409A Handbook, Third Edition is the how to guide for designing and modifying compensation arrangements to comply with Section 409A. A reasonable valuation method is one that considers all available information that is material to the value of the company. Section 409A applies to all companies offering nonqualified deferred compensation plans to employees. 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. 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. This income should be shown in Box 12 of Form W-2 Wage and Tax Statement with code "Z" or in Box 12 of Form 1099-MISC. The tax is 20% of the amount required to ... 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 ...