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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 ...

The Treasury Department and the Internal Revenue Service (IRS) have issued Notice 2006-100 providing guidance to executive compensation plan sponsors and participants on how to report certain amounts ...

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 ...

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 ...

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 ...