The recent release of the long-awaited final regs on nonqualified deferred compensation under Code Sec. 409A did not bring a much-hoped-for extension of the effective date for full implementation of ...

In 2015, the Securities and Exchange Commission (“SEC”) proposed under the Dodd-Frank Wall Street Reform and Consumer Protection Act (“the Dodd-Frank Act”) a requirement for publicly-traded companies ...

The coronavirus pandemic has caused widespread economic uncertainty and unanticipated liquidity issues for a wide range of individuals, including plan participants of nonqualified deferred ...

Nonqualified deferred compensation plans subject to Section 457 may also be covered by Section 409A. In such cases, a plan must comply with Section 409A separately and in addition to compliance with ...

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 ...

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 ...