What are the requirements for employer-provided computers to be a working condition fringe benefit exempt from Section 409A?

Not only are traditional nonqualified deferred compensation plans such as supplemental executive retirement plans affected, Section. 409A also governs many ... Oct 27, 2004 ... On October 22, 2004, President Bush signed into law the American Jobs Creation Act of 2004. This legislation adds new Section 409A to the ... Jun 22, 2016 ... This document contains proposed regulations that would clarify or modify certain specific provisions of the final regulations under section 409A. Jan 9, 2020 ... Section 409A imposes a 20% additional tax penalty on the employee's deferred income, as well as interest. Jul 15, 2016 ... An independent contractor has a separation from service when there is a good faith and complete termination of the underlying contractual relationship. May 6, 2024 ... The section 409A regulations implemented the concept in a detailed rule called the “independent contractor exception,” which expressly exempts ... Jun 4, 2016 ... Section 409A imposes four general categories of requirements that nonqualified deferred compensation plans must satisfy to avoid penalties and ... Mar 24, 2022 ... Section 409A Handbook, Third Edition is the how to guide for designing and modifying compensation arrangements to comply with Section 409A. 2 Section 409A imposes a significant tax penalty on deferred compensation arrangements that do not meet its numerous technical requirements.3 Thus, the effect ... Aug 9, 2024 ... What is IRC Section 409A? Section 409A of the Internal Revenue Code (IRC) contains the framework for private companies to follow when valuing ...