We collaborate with the world's leading lawyers to deliver news tailored for you. Sign Up for any (or all) of our 25+ Newsletters. Some states have laws and ethical rules regarding solicitation and ...

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 ...

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 ...

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 ...

As in-house counsel you should already know that Internal Revenue Code 409A imposes a host of new rules regarding reporting of nonqualified deferred compensation. And you've probably already helped ...

We collaborate with the world's leading lawyers to deliver news tailored for you. Sign Up for any (or all) of our 25+ Newsletters. Some states have laws and ethical rules regarding solicitation and ...

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

The tax bill proposed by the Committee on Ways and Means of the U.S. House of Representatives would, if enacted into law in its current form, replace Section 409A of the Internal Revenue Code and tax ...

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 ...

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 ...