What are the design considerations for phantom stock plans to comply with Section 409A's payment rules?

Dec 20, 2004 ... Section 409A provides that unless specified requirements are met, all amounts deferred under a nonqualified deferred compensation plan for all ... 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 ... Mar 19, 2023 ... Section 409A of the Internal Revenue Code of 1986, as amended (409A), was enacted into law in 2004 to impose statutory requirements on ... Severance payments made under a window program (i.e., a program in which employees are offered enhanced benefits if they voluntarily terminate employment during ... Jun 26, 2010 ... This article provides an overview of some key aspects of Section 409A, the $1 million limit under Section 162(m), and the golden parachute rules ... Dec 2, 2010 ... The IRS previously provided relief and guidance permitting the correction of certain operational and document failures under Section 409A of ... Aug 9, 2007 ... This Insight discusses how Section 409A affects employment agreements, severance arrangements and settlement agreements. The Department of Treasury and Internal Revenue Service (IRS) today released final regulations implement Section 409A of the Tax Code governing deferrals of ... Apr 5, 2011 ... Section 409A - IRS Extends Transition Relief for Nonqualified Deferred Compensation Plans · Overview of Transition Rules · What Employers Should ... Mar 17, 2020 ... To qualify as performance-based compensation for this exception, one primary requirement is that the performance criteria must be established in ...