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 was added to the Tax Code in 2004 to, among other things, limit the ability of companies and their executives to optimize tax outcomes by controlling the timing of deferred compensation ...

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 ...

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 ...

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 ...

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 ...

The IRS updated its Nonqualified Deferred Compensation Audit Techniques Guide (the “2021 Guide”) in June 2021. The 2021 Guide replaces a similar guide that was published in June 2015. The 2021 Guide ...

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 ...

Bonilla’s annual Mets payday is a reminder that details matter. Deferred payments do not make tax disappear, but they can ...