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At least annually, [Wendy Davis] says, companies should "look at what they've put in place, what they've amended, and what's fallen away" that could be affected by Section 409A. "We haven't seen the sky fall as predicted back in 2007," she adds, "but when this does hit, it's going to hurt.
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Section 409A of the Internal Revenue Code was adopted as part of the American Jobs Creation Act of 2004. This Section applies to amounts which were de...
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Section 409A of the Internal Revenue Code was adopted as part of the American Jobs Creation Act of 2004. This Section applies to amounts which were de...
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Introduction
Section 409A of the Internal Revenue Code ("Section 409A"), which regulates non-qualified deferred compensation arrangements, was sign...
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Are any of the amounts deferred under the arrangement grandfathered under Section 409A? Section 409A applies to amounts that are deferred on or after Jan. 1, 2005. Amounts deferred before then are not subject to Section 409A if, as of December 31, 2004, the employee had a legally binding right to those amounts and they were earned and vested. In addition, the plan under which the grandfathered amounts were deferred must not have been ?gmaterially modified?h since Oct. 3, 2004.
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The December 31, 2008, deadline for compliance with Section 409A of the Internal Revenue Code ("Section 409A") is quickly approaching, and employers s...
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IRS Notice 2007-86, released October 22, 2007, responds to employer pleas by extending Code Section 409A transition relief for an additional year, to ...
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The December 31, 2008, deadline for compliance with Section 409A of the Internal Revenue Code ("Section 409A") is quickly approaching, and employers s...
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Introduction
Section 409A of the Internal Revenue Code ("Section 409A"), which regulates non-qualified deferred compensation arrangements, was signe...
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There's relief and then there's relief. Having seen the former in Notice 2007-78 - which provided a rather limited extension of the documentation requ...