Accounting firm M&A deals often involve complex tax issues, and it’s important to understand their implications before undergoing negotiations and diligence so that you aren’t caught off-guard or have ...

Within the unpredictable landscape of start-ups and private companies, market volatility can significantly alter a company’s financial trajectory. An integral part of navigating this volatility is ...

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 ...

IRC Section 409A has statutorily codified the use of rabbi trusts subject to certain limitations on their use. Since enactment of the Section 409A(b) funding rules, there have been three funding ...

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 ...

Learn how 409A plans help high earners defer compensation and taxes, offering significant tax-saving benefits. Discover key ...

Saying “pay me later” can be tempting so taxes are due later. You can often navigate the tax concept of constructive receipt so you are taxed later. But in 2004, Congress restricted deferring income ...

If your organization sponsors any 409A-covered arrangements (non-qualified compensation plans), don't consider the latest one-year IRS extension of the deadline for Section 409A of the Internal ...

Thomas C. Foster, director, McCandlish Holton, PC, Richmond, Va. Estate planners need to identify Internal Revenue Code Section 409A issues when advising executives and professionals who participate ...

Are your clients at risk from penalties on deferred comp plans? One of your clients, Sally, is a 50-year-old senior sales executive who, at your recommendation, for several years has been putting her ...