A 409a deferred compensation plan is a non-qualified arrangement that allows employees to defer a portion of their income to a future date. This plan is often used by high-income earners to reduce ...

On April 10, 2007, the Internal Revenue Service (IRS) issued the final rules on 409A (409A) 1 after a comment period during which groups as diverse as the National Employment Lawyers Association and ...

In early 2010, the IRS surprised the benefits community by stating in Notice 2010-6 that deferred compensation arrangements that condition payment on employee action (such as the execution of a ...

Most executives who participate in non-qualified deferred compensation plans spend more time thinking about how much to defer than about the rules governing when they can get it back. That is a costly ...

Section 409a of the internal revenue code establishes guidelines for the treatment of "nonqualified deferred compensation." Essentially, this refers to any money received in a future year for work you ...

Given the complexity of the rules under Section 409A of the Internal Revenue Code, which govern the timing and taxation of payments made under non-qualified deferred compensation arrangements (NDCAs), ...

A properly constructed unfunded 1 nonqualified deferred compensation agreement can postpone payment of compensation for currently rendered services until a future date, with the intended objective of ...

When it was signed into law nearly two years ago, the American Jobs Creation Act of 2004 was described by tax specialists as the first major piece of tax-related legislation since the Internal Revenue ...

When Enron imploded, everything it had done was held suspect, and one of those things was to permit employees to avoid current taxation by deferring compensation to future taxable years. By Schuyler ...

Deferred compensation arrangements must comply in operation with the requirements of 409A effective January 1, 2005, unless they are grandfathered or otherwise exempt, [FOOTNOTE 3] and the documents ...