Wealth Management

Talking Trusts & Estates for Advisors: The Difference Between IRC Section 409A and Gift Tax Valuations

Learn key differences between IRC Section 409A and gift tax valuations for private company stock in estate planning ...
Think Advisor

3583 / How does Code Section 409A impact Section 457(b) “eligible” and Section 457(f) “ineligible” plans?

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 ...
Accounting Today

Code Sec. 409A final regs: Deadline compliance as strategy No. 1

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 ...
The National Law Review

Foreign Compensation and the Long Reach of Code Section 409A

We collaborate with the world's leading lawyers to deliver news tailored for you. Sign Up for any (or all) of our 25+ Newsletters. Some states have laws and ethical rules regarding solicitation and ...
The National Law Review

IRS Commences IRC (Internal Revenue Code) Section 409A Audits

We collaborate with the world's leading lawyers to deliver news tailored for you. Sign Up for any (or all) of our 25+ Newsletters. Some states have laws and ethical rules regarding solicitation and ...
Law

Clean Up Deferred Compensation Arrangements With IRS 'Formula' 409A

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 ...