What due diligence should be performed in an acquisition regarding target company deferred compensation plans and Section 409A compliance?

Section 409A of the Internal Revenue Code provides a comprehensive set of rules regulating the taxation of nonqualified deferred compensation. 99–514, as amended, set out as a note under section 401 of this title. §409A. Inclusion in gross income of deferred compensation under nonqualified deferred. Jul 28, 2016 ... Section 409A regulates nonqualified deferred compensation (NQDC) plans and arrangements, which are commonly used to provide supplemental compensation to key ... Jun 4, 2016 ... Section 409A imposes four general categories of requirements that nonqualified deferred compensation plans must satisfy to avoid penalties and ... [409a] “What arts do you say these are?” His answer, no doubt, would be—“Gymnastics and medicine.” So now, in the case before us, what do we say is the art ... 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 ... Dec 20, 2004 ... Section 409A provides that unless specified requirements are met, all amounts deferred under a nonqualified deferred compensation plan for all ... Sep 5, 2019 ... Section 409A prohibited rules that would give participants the advantage of accelerating income while still receiving tax-deferred treatment. A reasonable valuation method is one that considers all available information that is material to the value of the company. 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 ...