Section 409A : answers to 200 frequently asked questions / Brian W. Berglund & Louis R. Richey

Author: Berglund, Brian, 1956-
Published: Chicago, Illinois : American Bar Association, [2013]
Physical Description: xxxii, 366 pages : forms ; 23 cm
Additional Creators: Richey, Louis R.

Availability

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Contents

Plans subject to Section 409A -- Documentation requirements -- Short-term deferrals exempt from Section 409A -- Distribution events under Section 409A -- Acceleraton of benefits -- Tax consequences -- Deferred compensation plans subject to 409A -- Service provider elections -- Severance plans -- Stock-based compensation -- Employment agreements -- Split-dollar and other life insurance arrangements -- Foreign plans -- Limitations on linking plans -- Funding -- Enforcement -- Mitigation : documentary errors -- Mitigation of consequences : operational errors -- Mitigation : disqualification by IRS examination -- Effective dates.

Subject(s)

Genre(s)

Miscellanea

ISBN

9781614389774 (pbk.)
1614389772 (pbk.)

Note

Includes index.

View MARC record | catkey: 10787750