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 of the Tax Code contains the requirements ... These penalties include (a) immediate taxation of all deferred compensation for all years; (b) accrued interest being due on the amounts ...

409a Deferred Compensation Plans vs. Qualified Plans A qualified retirement plan is one that meets specific requirements ...