What types of arrangements are exempt from Section 409A?

May 4, 2015 ... Section 409A requires that "deferred compensation" be structured in a particular manner. Specifically, deferred compensation must be payable on ... Nov 30, 2007 ... Code section 409A applies to many arrangements not traditionally considered “deferred compensation.” This article reviews Code section 409A issues as they ... Compliance with Internal Revenue Code Section 409A can be complicated, the penalties are extremely punitive, and the IRS has no policy to negotiate settlements. Internal Revenue Code Section 409A introduces new rules governing non-qualified retirement plans and other deferred compensation arrangements. In this series of ... Aug 7, 2013 ... The primary requirement of section 409A is that the nonqualified deferred compensation plan specify the time and form of payment. Under section ... Jan 8, 2008 ... Background. Section 409A principally regulates timing with re- spect to nonqualified deferred compensation — timing in regard to elections to ... 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 ... 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 ... May 13, 2015 ... IRS Chief Counsel Memorandum Clarifies that Correction of Section 409A Failures in Year of Vesting Will Not Shield Income Inclusion Under 409A. 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 ...