Congress reacted and passed the American Jobs Creation Act of 2004-among other provisions, adding a new Section 409A to the Internal Revenue Code (IRC). The new IRC Section 409A substantially changes the operat
Play by the Rules: IRC Section 409A Imposes New Requirements on Nonqualified Deferred CompensationEXECUTIVE SUMMARY * THE AMERICAN JOBS CREATION ACT ADDED IRC section 409A and significantly...Bradshaw, Barton J.Papalia, MarkAmerican Institute of CPA'sJournal of Accountancy...
The Global Reach of IRC Section 409: Newly Effective Rules Governing Foreign Deferred Compensation Arrangements Present Operational Challenges in 2009 and Beyond.A summary is presented of Section 409A of the Internal Revenue Code (IRC) in the U.S.Vanesse...
International Revenue Service (IRS) to address the scope of the applicability of Section 409A of the Internal Revenue Code (IRC) to split-dollar arrangements. Notice 2007-34 also specifies how taxpayers can comply with or avoid the application of 409A by modifying split-dollar arrangements, ...