What are the rules for non-accountable expense reimbursement plans under Section 409A?

Sep 3, 2013 ... The regulations under Section 409A give us two possible safe harbors for private companies which, if complied with, will give us the presumption that our ... 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 ... Jun 22, 2016 ... This document contains proposed regulations that would clarify or modify certain specific provisions of the final regulations under section 409A. Aug 31, 2011 ... It is a standard practice to condition payment of severance benefits or other compensation on the employee signing a general release of claims against the ... 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 ... Section 409A imposes complex new requirements on nonqualified deferred compensation plans that must be satisfied to avoid immediate income inclusion. Compliance with Internal Revenue Code Section 409A can be complicated, the penalties are extremely punitive, and the IRS has no policy to negotiate settlements. Section 409A governs the federal tax treatment of a wide variety of NQDC arrangements, which are generally defined as any legally binding compensation ... Internal Revenue Code Section 409A introduces new rules governing non-qualified retirement plans and other deferred compensation arrangements. In this series of ... Jul 1, 2016 ... Section 409A generally provides that if a non-qualified deferred compensation arrangement fails to satisfy the applicable requirements of ...