This is the sixth in our continuing series of articles on significant issues under the
Internal Revenue Code (the "Code") Section 409A final regulations. In this installment
we analyze the impact of the new rules on nonqualified deferred compensation plans
that are "linked" to qualified retirement plans or other compensation arrangements. This
installment also addresses related issues involving offsets and the effect of elections
under other benefit plans on the compensation used to determine amounts deferred
under a nonqualified plan.
Accelerated Taxation of Deferred Compensation Under Section 457A...
10 Compensation and Severance Pitfalls Under the 409A Rules
Tax Consequences of Noncompliance with Requirements of Section 4...
An Issue-Spotter's Guide to Tax Code Section 409A
Complying with Section 409A's Anti-Acceleration Requirement
An Overview of Section 409A's Payment Rules
Section 409A Subsequent Changes in Elections
Stock Options and Other Equity Awards Under Section 409A of the ...
The Section 409A Survival Guide: A Comprehensive Deferred Compen...
Understanding the Section 409A Initial Election Requirements
Election and Distribution Rules Under the Final Section 409A Reg...
Severance Pay Under the Final Section 409A Regulations
Equity Compensation Under the Final 409A Regulations
Section 409A Specified Employee Rules
Section 409A Rewrites the Rules on Severance Pay and Benefits
Section 409A's Impact on Stock Plans
Types of Compensation Subject to Section 409A