Employers that want to reward a key employee by promising to pay a bonus upon retirement need to examine 409A. Section 409A of the Internal Revenue Code sets strict rules for when employers may pay ...

The long answer is that if a compensation arrangement is subject to 409A, but doesn’t meet all of 409A’s requirements, the employee must include in income all compensation deferred under the ...

The long answer is that if a compensation arrangement is subject to 409A, but doesn't meet all of 409A's requirements, the employee must include in income all compensation deferred under the ...

Teachers' salaries are non-qualified compensation plans that meet the requirements of Internal Revenue Code (IRC) Section 409A. Say a teacher earns $54,000 a year and works from Aug. 1, 2024, to ...

The IRS provided transition relief through December 31, 2007, for amounts otherwise subject to IRC Section 409A (b), if those assets relate to compensation deferred on or before December 31, 2004 ...

An expert Q&A on using cryptocurrency, primarily token-based awards, to compensate employees and other service providers, including the tax and securities law considerations and administrative ...

Analyze all compensation agreements and arrangements in place between the company and the executive, including: Because compensation arrangements vary among companies, carefully track the company ...

Certain deferred compensation plans and agreements maintained by publicly held corporations and subject to Section 409A of the Internal Revenue Code may need to be amended before December 31, 2020 ...

This article discusses certain considerations for employers that sponsor nonqualified deferred compensation plans, in light of business/market conditions and employee needs resulting from the ...

Under regulations issued by the IRS, Section 409A applies whenever there is a "deferral of compensation," which occurs whenever an employee has a legally binding right during a taxable year to ...