Income deferred under a 409a plan is not taxed when it is earned, but rather when it is distributed to the employee. At that point, the amount is subject to ordinary income tax, similar to wages ...

In all of those cases, an independent 409A valuation of the company should be obtained to ensure the price meets the IRS’ requirements. Unlike a valuation for a sale or potential investment ...

Section 409A is a section of the United States Internal Revenue Code enacted in 2004 as part of the American Jobs Creation Act and applies to compensation that a worker earns in one year ...

Section 409A is a section of the United States Internal Revenue Code enacted in 2004 as part of the American Jobs Creation Act and applies to compensation that a worker earns in one year ...

Section 409A is a section of the United States Internal Revenue Code enacted in 2004 as part of the American Jobs Creation Act and applies to compensation that a worker earns in one year ...