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Correcting Operational and Document Failures to Comply with irc section 409A by Dodd S. Griffith, Esq., Gallagher, Callahan & Gartrell, PC and Kenneth C. Wolfe, CPA, Nathan Wechsler & Co., PA November, 2012Contents Correcting Operational and Document Failures to Comply with irc section 3 Overview ........................................ ........................................ ........................................ ................. 3 What is the Basic Purpose of section 409A? ........................................ ...................................... 4 In a Nutshell, How does section 409A Work? ........................................ ................................... 5 What Compensation is Covered by section 409A?.

3 Correcting Operational and Document Failures to Comply with IRC Section 409A Overview A surprising range of agreements include an …

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