What is Section 409A?

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 ... Section 409A of the United States Internal Revenue Code regulates nonqualified deferred compensation paid by a "service ... To qualify for the exception, the payment must be required to be made, and must actually be made, on or before the 15th day of the third month following the ... Free Access to Practical Guidance Content. Fill out the form to access a sample of Practical Guidance. Nov 30, 2012 ... ... Section 409A ("Section 409A"). Specifically, December 31 is the deadline for correcting violations arising in connection with severance ... Not only are traditional nonqualified deferred compensation plans such as supplemental executive retirement plans affected, Section. 409A also governs many ... Severance payments made under a window program (i.e., a program in which employees are offered enhanced benefits if they voluntarily terminate employment during ... May 13, 2015 ... ... Section 409A Failures in Year of Vesting Will Not Shield Income Inclusion Under 409A ... Section 409A. In general, the 2008 proposed rules ... Jun 22, 2016 ... This document contains proposed regulations that would clarify or modify certain specific provisions of the final regulations under section 409A. Section 409A of the United States Internal Revenue Code is a complex and often counterintuitive set of tax rules applicable to non-qualified deferred ...