Nonqualified Deferred Compensation Under Section 409A Resource Page - İngiltere

 

President George W. Bush signed the American Jobs Creation Act of 2004 into law on October 22, 2004. Among the changes, it adds a new section 409A to the Internal Revenue Code. This section dramatically changes the tax rules applicable to unfunded, nonqualified deferred compensation.

The Effect of Section 409A Now and in the Future is a detailed report outlining the implications of the proposed regulations for Nonqualified Deferred Compensation. The report highlights key propositions under section 409A.

Application of New Deferred Compensation Rules to Equity Compensation is an article discussing the general guidelines to help you identify plans that may be exempt from the rules and plans that may need to be amended to comply with the rules.

Tax News & Views: September 30, 2005 – Defines nonqualified deferred compensation according to The Treasury Department and Internal Revenue Service. 

Tax News & Views: December 12, 2005 (Special Edition) –  The Internal Revenue Service on December 8 issued Notice 2005-94 suspending the employer and payor reporting and wage withholding requirements for section 409A deferred compensation for calendar year 2005. 

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Last Updated: April 14, 2006

Source: Deloitte & Touche USA LLP - United States (English)