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Section 409A

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NASPP Essentials

NASPP Essential

Deferred Stock Units

More Details Jan 10,2020

NASPP Essential

US Tax Withholding and Reporting for Stock Compensation

More Details Dec 03,2019

Latest Developments

Tax Changes for 2019

Nov 14,2018

Major US Tax Reform Will Impact Stock Compensation

Dec 21,2017

IRS Proposes Regulations Under Section 409A

Jun 30,2016

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Articles

Article

Accelerated Taxation of Deferred Compensation Under Section 457A...

More Details Mar 01,2010

Article

10 Compensation and Severance Pitfalls Under the 409A Rules

More Details Jan 14,2009

Article

Tax Consequences of Noncompliance with Requirements of Section 4...

More Details Dec 16,2008

Article

An Issue-Spotter's Guide to Tax Code Section 409A

More Details Jul 31,2008

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Complying with Section 409A's Anti-Acceleration Requirement

More Details Jul 02,2007

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An Overview of Section 409A's Payment Rules

More Details Jun 19,2007

Article

Section 409A Subsequent Changes in Elections

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Article

Stock Options and Other Equity Awards Under Section 409A of the ...

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Article

The Section 409A Survival Guide: A Comprehensive Deferred Compen...

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Article

Understanding the Section 409A Initial Election Requirements

More Details May 29,2007

Article

Election and Distribution Rules Under the Final Section 409A Reg...

More Details May 25,2007

Article

Severance Pay Under the Final Section 409A Regulations

More Details May 25,2007

Article

Equity Compensation Under the Final 409A Regulations

More Details May 25,2007

Article

Impact of Section 409A on Nonqualified Deferred Compensation Pla...

More Details May 24,2007

Article

Section 409A Specified Employee Rules

More Details May 11,2007

Article

Section 409A Rewrites the Rules on Severance Pay and Benefits

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Article

Section 409A's Impact on Stock Plans

More Details Apr 25,2007

Article

Types of Compensation Subject to Section 409A

More Details Apr 23,2007

Regulations & Statutes

Regulations & Statutes

Proposed Regulations: Application of Section 409A to Nonqualifie...

More Details Jun 22,2016

Regulations & Statutes

IRS Notice 2010-6: Relief and Guidance on Corrections of Certain...

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Regulations & Statutes

Notice 2009-48: Guidance under § 409A(a)(2)(A)(v) on certain tra...

More Details Jun 04,2009

Regulations & Statutes

Notice 2009-8: Interim Guidance under Section 457A

More Details Jan 26,2009

Regulations & Statutes

Notice 2008-115: Reporting and Wage Withholding Under Internal R...

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Regulations & Statutes

IRS Notice 2008-113: Relief and Guidance on Corrections of Certa...

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Regulations & Statutes

Regulation §1.457A: Nonqualified Deferred Compensation Plans Est...

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Regulations & Statutes

Notice 2007-89: Reporting and Wage Withholding Under Internal Re...

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Notice 2007-86: Notice of Additional 2008 Transition Relief unde...

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Regulations & Statutes

Notice 2007-78: Transition Relief and Extension of Documentation...

More Details Sep 10,2007

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Podcast

Aug 22,2016

#42: New Proposed Regulations Under 409A

Aug 22,2016

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Webcasts

Mar 18,2014

Ask the Experts: Retirement & Retirement Eligibility

Get answers to all your questions on the treatm...

Mar 18,2014

Feb 27,2014

Avoiding Stock Administration Asteroids

Are complex rules and regulations on a collisio...

Feb 27,2014

NASPP Blog

NASPP Blog

More Year-End Updates

Dec 04,2018Barbara Baksa

In late October, I blogged about updates to the Social Security wage cap, Form 1040, and late filings o...Read More

NASPP Blog

409A Audits

Jun 24,2014Barbara Baksa

The IRS has announced an audit initiative focused on Section 409A compliance. Frankly, I'm a little surprised that they haven't undertaken this sort of audit initiative sooner--I've heard from ...Read More

NASPP Blog

Tax Reform

Mar 11,2014Barbara Baksa

The Chairman of the House Ways and Means Committee has released a discussion draft of proposed legislation that could dramatically change the tax treatment of stock compensation as we know it. H...Read More

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