The new IRC Section 409A substantially changes the operation and taxation of nonqualified deferred compensation arrangements. All deferred compensation arrangements must be reviewed and may require substantial changes in order to comply with the new law. This article was submitted for publication prior ...
IRC Section 409A determines when an employee is taxed for deferred compensation, including most types of stock-based compensation awards (see SC 10.2.5, SC 10.6.3, SC 10.6.4, and SC 10.6.4.2). Section 409A provides a broad definition of nonqualif...
The article reports on the approval of the Internal Revenue Code (IRC) Section 409A regulation by the U.S. Department of the Treasury and Internal Revenue Service (IRS). The regulation is very important to the lawyers in compliance to the separation pay or severance payments. Information on ...
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...
New Proposed Regulations Issued Under IRC Section 409ARandall C. McGeorge
New Proposed Regulations Clarify and Add Flexibility to IRC Section 409A RegulationsSchneider, Paul J.
Valuation of Stock for Options and SARs: Recent Guidance under Section 409A of the IRCRobert D. Starin
However, such arrangements may result in adverse tax treatment of employees who are citizens or permanent residents of the United States if the requirements of, and limitations imposed by, section 409A of the US Internal Revenue Code are not taken into account in structuring and granting the ...
The article presents a reprint of the article "A Road Map for Complying With the Final Regulations Under IRC Section 409A," published in the Bureau of National Affairs, Inc.'s "Executive Compensation Library on the Web," which appeared in April 2008. It intends to provide plan sponsors ...
These notices provide guidancefor implementing Internal Revenue Code (IRC) Section 409, which was added to the IRC as a part of the American Jobs Creation Act of 2004. [ FROM AUTHOR]GreeneMemberThomasMemberM.MemberBianchiMemberAldenMember