Sec. 1.409A|6 Application of section 409A and effective dates.
Omnibus Code Section 409A Compliance Policy - SEC.gov
Unless the Arrangement provides otherwise, payment of the Deferred Compensation shall occur (in the case of a single payment) or commence (in the case of ...
Fixing Section 409A: Legislative and Administrative Options
See Dana L. Trier, Rethinking the Taxation of Nonqualified Deferred Compensa- tion: Code Sec. 409A, the Hedging Regulations and Code Sec. 1032, ...
26 CFR 1.409A-0 -- Table of contents. - eCFR
§ 1.409A-6 Application of section 409A and effective dates. ... (1) Application to amounts deferred. (i) In general. (ii) Collectively bargained plans. (2) ...
Section 409A Amendment - SEC.gov
SECTION 409A AMENDMENT · 1. In the event the service provider, pursuant to the provisions of his or her Agreement, is entitled to receive payment of a bonus, ...
Guidance on Sections 403(b) and 409A - American Bar Association
[§ 1.409a-1(a)]; the applicability of sec- tion 409a to short-term ... regulatory effective dates [§ 1.409a-6]. under the final regulations, the ...
§ 1.409A-4, 73. Fed. Reg. 74,380. (The ―taint‖ rule does not apply for correction of document failures. See Section IVA of this Outline.).
effective date: 1. Initial Deferral Elections. Generally, a serv- ice ... 19233, “Application of Section 409A to Non- qualified Deferred Compensation ...
Coach, Inc. Executive Deferred Compensation Plan - SEC.gov
A Special Effective Date may apply to any given provision if so specified in ... Section 409A with any plan in which the Participant participates as a director.
19,234 (April 17,. 2007), and Department of the Treasury, Internal Revenue Ser- vice, Application of Section 409A to Nonqualified Deferred. Compensation Plans, ...
Regulatory Freezes and Code Sec. 409A - Wood LLP
Indeed, if EO 13771 did not refer to agency statements of “particular applicability,” one might not think that revenue rulings should be counted ...
Where published May-June 2007 - Roberts and Holland LLP
The final regulations are effective on January 1, 2008, and, thus, all deferred compensation plans subject to section 409A must be in full compliance by the end ...
EX-10.1 - 10-Q: Quarterly report pursuant to Section 13 or 15(d)
The Deferral Election becomes irrevocable no later than December 31st of the calendar year prior to the calendar year in which the RSUs are ...
section 409A. ABA SECTION OF TAXATION NEWS QUARTERLY, VOLUME 25, NUMBER 1 ... Form 1099. EFFECTIVE DATES AND. TRANSITION RELIEF. The statutory changes ...
Pursuant to IRS Notice. 2007-86,1 issued on Oct. 22, 2007, the final regulations generally become effective on Jan. 1, 2009. Until that time, ...
409A and operate in conformity with that section, or the ... Special effective dates may apply for (1) plans under collective bargaining.
IRS Internal Revenue Code section 409A Short-Term Deferral Rule ...
IRS Issues Additional Guidance Under Section 409A for Nonqualified Deferred Compensation Plans ... The IRS has recently issued additional guidance ...
... date, the “Effective Date”). WHEREAS, the Company and Executive are ... In addition, to the extent permissible under Section 409A, any series of ...
Exhibit - Huntington Bancshares Incorporated
... date permitted under Code Section 409A and the guidance thereunder. ... Any deferral or payment election that would not comply with Code Section 409A's ...
nate a permissible payment date under §409A and. § 1.409A-3(b). However, if ... is effective and the date on which the correction is set forth in ...
Now's the Time to Comply With NQDC Regs - Journal of Accountancy
In April 2007, the IRS issued final regulations under section 409A pertaining to nonqualified deferred compensation (NQDC) plans.