Deferred Compensation Topics

Internal Revenue Code §409A
IRS Rules §§ 1-409A-1 to 1-409A-6

IRC §409A

Summary

§409A generally provides that unless certain requirements are met, amounts deferred under a nonqualified deferred compensation plan for all taxable years are currently includible in gross income to the extent not subject to a substantial risk of forfeiture and not previously included in gross income
§409A also includes rules applicable to certain trusts or similar arrangements associated with nonqualified deferred compensation, where such arrangements are located outside of the United States or are restricted to the provision of benefits in connection with a decline in the financial health of the sponsor

Lawyer Links Topic Pages

IRS issues final regulations on deferred compensation

IRS Notice 2007-34

Provides additional guidance regarding the application of §409A to split-dollar life insurance arrangements
Provides that certain amendments of such arrangements to comply with section 409A will not be treated as a material modification
See IRS Notices

Final regulations

Proposed regulations

Specific Issues

Initial IRS guidance

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