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 ...

Under Section 409A, a covered plan must be compliant both in form (documentation) and operation (administration). Therefore, there are certain minimum requirements for plan documentation to comply ...

In April 2007, the IRS issued final regulations under section 409A pertaining to nonqualified deferred compensation (NQDC) plans. The regulations represent a culmination of efforts to bring uniformity ...

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 ...

As an employment law attorney, you spend your days helping your clients—whether employers or employees—navigate complex employment regulations and issues. At this point in your career, you've drafted ...

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Learn key differences between IRC Section 409A and gift tax valuations for private company stock in estate planning ...

TAMPA, Fla., March 20, 2024 /PRNewswire/ -- 409A Direct today announced its launch, giving small- to medium-sized businesses access to a technology platform for creating and implementing nonqualified ...

You finally closed your first round, or you’re about to issue equity to an early hire who took a below-market salary to bet on you. Someone asks, “Do we have a 409A?” You nod, then panic-Google it ...