What are the valuation considerations for discounted stock options under Section 409A?

Mar 12, 2025 ... Section 409A imposes restrictions on the timing and form of deferral elections, the timing of distributions/payments and the use of certain ... Aug 7, 2007 ... What is section 409A? Section 409A was enacted in October 2004 and ... If deferred compensation covered by section 409A meets the requirements of ... Title: Application of Section 409A to Nonqualified Deferred Compensation Plans. Abstract: Proposed regulations that contain certain clarifications and ... Dec 20, 2004 ... Section 409A provides that unless specified requirements are met, all amounts deferred under a nonqualified deferred compensation plan for all ... May 6, 2024 ... The section 409A regulations implemented the concept in a detailed rule called the “independent contractor exception,” which expressly exempts ... Mar 11, 2017 ... For the past decade, employers have wrestled with Section 409A of the Internal Revenue Code as they are forced to design their executive ... Apr 5, 2017 ... Up to 2x lesser of: • Employee's 409A “annualized compensation”. • Code Section 401(a)(17) limit - $270,000 for 2017. 9. Page 10. The Section ... Jul 28, 2016 ... Section 409A regulates nonqualified deferred compensation (NQDC) plans and arrangements, which are commonly used to provide supplemental compensation to key ... Sep 9, 2022 ... An employee will be presumed to have separated from service if the level of service provided drops to 20% or less by comparison to the preceding 36-month ... Jun 6, 2017 ... The attached article briefly describes the applicable law and available guidance, illustrates the issue in an example, and provides two plausible analyses.