What steps should companies take to ensure Section 409A compliance in anticipation of an IPO?

It created a new Section 409A of the Internal Revenue Code (“409A” and the “Code” respectively). 409A affects nonqualified retirement plans and other ... Dec 4, 2008 ... ... Section 409A. Please review the following changes; however, in order to ensure compliance with Section 409A, Intuit must receive a copy of ... 2 Section 409A imposes a significant tax penalty on deferred compensation arrangements that do not meet its numerous technical requirements.3 Thus, the effect ... Mar 17, 2020 ... To qualify as performance-based compensation for this exception, one primary requirement is that the performance criteria must be established in ... Nov 30, 2007 ... Code section 409A applies to many arrangements not traditionally considered “deferred compensation.” This article reviews Code section 409A issues as they ... Sep 8, 2014 ... A violation of Section 409A results in immediate taxation to the executive of all vested rights under any covered compensation arrangement prior ... Dec 7, 2015 ... Upon vesting, compensation deferred under a noncompliant plan or arrangement will become subject to regular federal income tax, a 20% excise tax ... No person shall, in any city or town of this state, engage in or carry on the business of loaning money upon deposits or pledges of fine art unless such person ... Apr 13, 2007 ... ... Section 409A of the Internal Revenue Code. Section 409A was enacted as part of the American Jobs Creation Act in October 2004 and applies to ... 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 ...