What are the implications of discretionary bonuses under Section 409A?

May 31, 2013 ... Mike Moulton's practice concentrates on entertainment and appurtenant corporate matters, including the representation of entertainment industry and creative ... Aug 9, 2007 ... This Insight discusses how Section 409A affects employment agreements, severance arrangements and settlement agreements. Most significant to NVIDIA, Section 409A and the regulations related to Section 409A that were proposed by the Internal Revenue Service dramatically expanded ... Aug 7, 2013 ... The primary requirement of section 409A is that the nonqualified deferred compensation plan specify the time and form of payment. Under section ... Section 409A was enacted by Congress as part of the American Jobs. Creation Act of 2004. This law makes dramatic revisions that could cause immediate taxation ... 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 ... 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 ... Oct 1, 2017 ... This Client Advisory provides, in a user friendly, question-and-answer format, a summary of the guidance available to date on this important new ... Dec 2, 2010 ... The IRS previously provided relief and guidance permitting the correction of certain operational and document failures under Section 409A of ... Jul 28, 2016 ... Section 409A regulates nonqualified deferred compensation (NQDC) plans and arrangements, which are commonly used to provide supplemental compensation to key ...