Transcription of 409A Rules on Deferred Compensation Severance …
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409A Rules on Deferred Compensation Severance …
409A: Rules on Deferred Compensation , Severance Pay By Wendi S. LazarMay 17, 2007 On April 10, 2007, the Internal Revenue Service (IRS) issued the final Rules on 409A (409A)1 after a comment period during which groups as diverse as the National Employment Lawyers Association and the American Bar Association, among others, lobbied aggressively on behalf of employers and executives as well as rank-and-file employees. While the final Rules show some improvements and clarifications over the proposed regulations,2 employees and their attorneys will be challenged to become expert quickly in tax issues that would be more reliably left to tax professionals.
§409A: Rules on Deferred Compensation, Severance Pay By Wendi S. Lazar May 17, 2007 On April 10, 2007, the Internal Revenue Service (IRS) issued the final rules on §409A (409A)1 after a comment period during which groups as diverse as the National Employment Lawyers Association and the American Bar
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