What types of non-qualified deferred compensation plans are exempt from most of ERISA's requirements as "top-hat" plans?

Jul 1, 2016 ... Section 409A generally provides that if a non-qualified deferred compensation arrangement fails to satisfy the applicable requirements of ... Mar 14, 2024 ... ... Section 409A and must be appropriately structured to avoid adverse tax consequences. Failure to comply with 409A's strict rules can result ... Aug 11, 2010 ... Six years after its enactment in 2004, section 409A of the Internal Revenue Code, 26 U.S.C. § 409A, has developed to be almost everything a ... Nov 30, 2012 ... ... Section 409A ("Section 409A"). Specifically, December 31 is the deadline for correcting violations arising in connection with severance ... Nov 30, 2007 ... Code section 409A applies to many arrangements not traditionally considered “deferred compensation.” This article reviews Code section 409A issues as they ... Jul 28, 2016 ... Section 409A regulates nonqualified deferred compensation (NQDC) plans and arrangements, which are commonly used to provide supplemental compensation to key ... Section 409A governs the federal tax treatment of a wide variety of NQDC arrangements, which are generally defined as any legally binding compensation ... May 4, 2015 ... Section 409A requires that "deferred compensation" be structured in a particular manner. Specifically, deferred compensation must be payable on ... Jun 4, 2016 ... Section 409A imposes four general categories of requirements that nonqualified deferred compensation plans must satisfy to avoid penalties and ... Dec 20, 2004 ... Section 409A provides that unless specified requirements are met, all amounts deferred under a nonqualified deferred compensation plan for all ...