The IRS recently issued final regulations under Section 409A of the Internal Revenue Code (the
Code) related to nonqualified deferred compensation. While the final regulations generally retain the
approach taken by the IRS in the proposed Section 409A regulations, the final rules include greater
flexibility with respect to severance pay arrangements. This alert summarizes the rules set forth in the final regulations with respect to severance
arrangements and provides our recommendations for bringing your arrangements into compliance
with the new rules.
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...
Equity Compensation Under the Final 409A Regulations
Impact of Section 409A on Nonqualified Deferred Compensation Pla...
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