A 409a deferred compensation plan is a non-qualified arrangement that allows employees to defer a portion of their income to a future date. This plan is often used by high-income earners to reduce ...

It has been nearly 20 years since Internal Revenue Code Section 409A transformed the rules governing nonqualified deferred compensation (NQDC). Many employers updated written plan documents by the ...

Most executives who participate in non-qualified deferred compensation plans spend more time thinking about how much to defer than about the rules governing when they can get it back. That is a costly ...

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Employers that want to reward a key employee by promising to pay a bonus upon retirement need to examine 409A. Section 409A of the Internal Revenue Code sets strict rules for when employers may pay ...

Wendi Lazar, of counsel at Outten & Golden LLP, wrtites that employees' attorneys must be vigilant to guard against serious adverse tax consequences for their clients and at the same time protect ...

Bonilla’s annual Mets payday is a reminder that details matter. Deferred payments do not make tax disappear, but they can ...

Could your motion picture agreement, recording agreement, or sports contract be a non-qualified deferred compensation arrangement? You may think it unlikely, but a non-qualified deferred compensation ...

Welcome to Talking T&E for Advisors, where Trusts & Estates Editor in Chief Susan Lipp and Jamie Hopkins, chief wealth officer at Bryn Mawr Trust, take seemingly complex estate planning issues and ...

This post may contain links from our sponsors and affiliates, and Flywheel Publishing may receive compensation for actions taken through them. Most executives who participate in non-qualified deferred ...