409A Dismay

I n a rare piece of good news relating to Section 409A of the Internal Revenue Code, on October 4, 2013, California reduced its additi...

From Benefits Notes Blog: "I also found the case interesting because of the time periods involved and the role of the taxpayers in t...

Article indicates that tax was not approved by Legislative Super Majority. See Law Review Article Here

An explanation of the 409A Tracking Rule (and a suggestion that pre-wiring a plan under 409A may avoid the five-year limitation on tracki...

Accordingly to executive compensation lawyers, some executives may wish to consider accelerating compensation so that it is received in 2012...

From Melbinger Exec Comp Blog: "Imagine a lawsuit brought in the weeks leading up to your company's annual shareholders' mee...

More 409A headaches: Existing arrangements containing employment release provisions may need to be amended before year-end for Section 409...

From Teknos... No Sign of IRS Enforcement – Yet No one has seen any sign of the IRS moving to enforce the few provisions of IRC 409A which...

Causing "chaos." " No more advances." No more "re-negotiations." Article from Venable Law Firm, here.

A multiemployer pension plan, in an effort to permit employees to “retire” under an early retirement benefit before that benefit was elimina...

At long last, here is the link for bringing the Code and the Regs to your smartphone or tablet.

Gregg D. Polsky (North Carolina), Fixing Section 409A: Legislative and Administrative Options, 55 Vill. L. Rev. ___ (2012): This [article] ....

Article Here "To survive and thrive, businesses need a regulatory system that is predictable and fair, but does not micromanage. Constr...

Penalties for foot-faults insane; akin to shooting jaywalkers; ranked #2 on list of top tax policy scams. Article HERE

Plans on using 457A regs to clean up 409A. Click Here. According to Sherman & Patterson: "A key IRS attor­ney said last week that ...

Article by EisnerAmper Here

The secret recipe for 409A Corrections - HERE

Buffalo Law Review Here

Article from Matt Armanino via AccountingToday.com

Plaintiff claimed imposing 409A 6-month-wait was illegal retaliation under the New Jersey Law Against Discrimination (LAD).

Hat Tip to xtreme Erisa blog.

457(f) to be updated to in line with 409A Mintz Levin Article HERE Pillsbury Article HERE

409A Wreaks New Havoc "To illustrate the complexity of the interaction between Section 409A and corporate governance, let's say the...

The problem is that many regulations assume — or almost mandate — a traditional workaday paycheck relationship between company and labor. In...

Article Here