www.ebeclaw.com/memos/409A_Outline.pdf‎CachedSimilarCode § 409A Nonqualified Deferred Compensation Rules . Aggregation and

www.irs.gov/pub/irs-drop/n-10-06.pdf‎CachedSimilarApplication of § 409A(a) to Certain Ambiguous Plan Terms. A. Terms . .. As

www.faegrebd.com/8162‎CachedSimilarMar 3, 2008 . . your plans and arrangements into compliance with Section 409A. . .. 409A,

www.morganlewis.com/. /eb_409abasics-changeofcontroltransactions_ 24may12.pdf‎CachedMay 24, 2012 . Typical 409A arrangements (equity, severance, change of control, and deferred

www.stblaw.com/content/publications/pub527.pdf‎CachedSimilarOct 17, 2005 . the plan that are subject to Section 409A or (2) terminate . . Under the plan

www.texasbarcle.com/Materials/Events/6943/77467.pdf‎CachedFULBRIGHT SECTION 409A . . OVERVIEW OF REQUIREMENTS IF PLAN IS

us.practicallaw.com/us-webinars/. /webinar_slides_section_409a.pdf‎CachedSimilarSection 409A: Expert Advice on Avoiding Common Pitfalls. Presented by .

www.aon.com/attachments/409a_regs_serps.pdf‎CachedSimilarApr 10, 2007 . Section 409A, relating to the taxation of nonqualified deferred . . One of the main

www.proskauer.com/. /Times-14286-043007- The%20Deferred%20Compensation%20Rules-ca.pdf‎CachedSimilar(4) the relaxation of the plan aggregation rules. The final regulations maintain a

www.wikinvest.com/stock/Walt. /Code_409a_Aggregation_Rules‎Cached6.2 Code Section 409A Aggregation Rules. The Company has the . Regulations

www.buckconsultants.com/. /FYI-02-04-10-IRS-Provides-Section-409A- Correction-Program-for-Certain-Document-Failures.pdf‎CachedFeb 4, 2010 . Section 409A provides a complex set of requirements for various . that the plan

www.chadbourne.com/files/Publication/. ba45. /409A.pdf‎CachedSimilarexemptions and clearer guidance on how to comply with 409A. . vesting and

www.curtis.com/sitefiles/. /ca371526244184d1de8b9bc543ae511a.pdf‎CachedEmployers have until. December 31, 2007 to amend NQDC plans to comply .

www.ipbtax.com/strategies-detail-12.html‎CachedSimilarJan 8, 2010 . Because of Section 409A's complexity and increasingly-strict IRS . Under the

www.klgates.com/files/tempFiles/. /BLJ_Summer09_Vanesse.pdf‎Cachedfaith compliance with Internal Revenue Code Section 409A (IRC. Section 409A)

www.shearman.com/. / ECEB011410TreasuryandIRSIssueGuidanceonCorrectin__.pdf‎CachedJan 14, 2010 . provisions of the final regulations under §409A. Plan sponsors will . . to the

www.principal.com/nqdc/referenceguide.pdf‎CachedSimilarPlans (arrangements) subject to coverage under Section 409A. Q3. Short-term .

www.mazconlaw.com/. /2013-07-16-MC-Academy-Section-409A-and- Deferred-Compensation-Presentation.pdf‎CachedJul 16, 2013 . plans that are “similar plans” subject to 409A that fall . . Plan Aggregation - Types

www.gcglaw.com/resources/. /NH-Tax-Forum-Materials-409A.pdf‎CachedSimilarWho is Impacted by a failure to comply with Section 409A? . .. Even worse,

www.wsgr.com/WSGR/Display.aspx?. 409aregulations.htm‎CachedSimilarApr 16, 2007 . Section 409A was enacted in October 2004 as part of the American Jobs . ..

www.benefitsgroupworldwide.com/resources/409A_07_41.pdf‎CachedSimilarApr 19, 2007 . 409A along with IRS Notice 2007-34, which provides specific . .. Plan

www.brookspierce.com/news-publications-20.html‎CachedSimilarBonus and compensation arrangements that are subject to Section 409A must be

www.hinklaw.com/wp-content/. /01/Final_409A_Regulations.pdf‎Cachedin “good faith operational compliance” with Code § 409A but formal plan

www.wsgr.com/WSGR/Display.aspx?SectionName. 409Aroadmap. ‎CachedSimilarMay 17, 2007 . The plan aggregation rules provide that a Section 409A violation with respect to

benefitslink.com/boards/index.php?/topic/41861-plan-terminations/‎CachedSimilarAmong other things, this rules requires that the service recipient terminate all

www.bricker.com/services/resource-details.aspx?resourceid=533‎CachedSimilarSection 409A applies to any "nonqualified deferred compensation plan". . ..

www.venable.com/files/Publication/f08a801d. /1891.pdf‎CachedSimilarWhat Is (And What Is Not) Deferred Compensation Subject To 409A? 5. A. . . In

www.bakerlaw.com/. /section%20409a/ acceleration%20or%20delay%20of%20payments.pdf‎CachedSimilarJun 8, 2007 . gated under Section 409A of the Internal Revenue Code (the “Code”) which

www.pli.edu/emktg/compliance_coun/Final_409AReg31.doc‎CachedSimilarD. No Aggregation with Director/Independent Contractor Arrangements . Section

www.paulhastings.com/assets/publications/684.pdf‎Cachedoperation of the objective terms of the plan, such as a . treat the plan as subject

www.pillsburylaw.com/siteFiles/. /ExecCompNotePPTIV_06-05-07.pdfJun 5, 2007 . 409A—Extraterritorial Effect . Payments under a plan are also excluded from

www.prudential.com/media/. /PensAnalystDB-Final-409A-Regs.pdf‎CachedRevenue Code section 409A rules, which were enacted as part of the American

www.whitecase.com/talking_08232007/‎CachedSimilarAug 23, 2007 . For a more detailed description of 409A, click here to access our . Q: Can you

www.mwe.com/publications/uniEntity.aspx?xpST. pub. ‎CachedApr 13, 2007 . The importance of this aggregation rule is that a violation of Section 409A with

www.stoel.com/employee-benefits-law-alert-overview-of-key-provisions-1‎CachedMay 22, 2007 . The final regulations expand the types of plan that are aggregated under section

www.gibsondunn.com/. /Section409_Webcast_GDC_042507.pdf‎CachedSimilarThe Final Rules Under Section 409A GDC webcast[1]. The Final Rules .

www.law.cornell.edu/cfr/text/26/1.409A-6‎CachedSimilarSection 409A does not apply with respect to amounts deferred under a plan . .

www2.gtlaw.com/pub/alerts/2006/0207.pdf‎CachedFeb 7, 2006 . guidance, employees that maintain plans subject to Section 409A . . be

www.thecommco.com/pdf/ft-nqdc-irc-409a.pdf‎CachedSimilarJul 11, 2011 . These plans generally aren't subject to Section 409A until January 1, 2010 .

www.faegrebd.com/12072‎CachedSep 30, 2010 . Despite diligent efforts, failures to comply with 409A may be lurking. . . applies (

www.debevoise.com/files/Publication/ef9da02e. /Oops.pdf‎CachedSimilarJan 22, 2009 . deferred compensation plans should now be in compliance with . arrangement,

www.aicpa.org/publications/taxadviser/2013/. /altieri_may2013.aspx‎CachedSimilarMay 1, 2013 . In general, NQDC plans of the same class are aggregated and treated as one

www.sullcrom.com/. /SC_Publication_Section_409A_Violations_Income_ Inclusion_and_Correction.pdf‎CachedSimilarJan 30, 2009 . 409A and Relief from Certain Section 409A Operational Failures . of this general

www.truckerhuss.com/articles/view_article.cgi?. Plans. ‎CachedSimilarDec 31, 2012 . Four categories of plans are subject to Section 409A: . This aggregation will not

www.wilmerhale.com/pages/publicationsandnewsdetail.aspx?. ‎CachedSimilarMay 25, 2007 . The IRS recently issued final regulations under Section 409A of the . However,

www.usbenefitslaw.com/. /Overview-Final%20409A%20Regs-0407.doc‎CachedSimilarSection 409A applies to a broad range of plans, programs, and . .. 3121(v)(2),

www.morganlewis.com/. /eb_webcast_final409aregulations_22may071.pdf‎CachedMay 22, 2007 . First eligibility based on all similar types of plans that are aggregated for 409A

www.arnoldporter.com/. /Advisory%202012_Year-End_Section_409A_ Correction_Opportunities1.pdf‎CachedSimilarAlthough the initial Section 409A compliance crush is now long past, Section

www.americanbar.org/content/. /2013_irs_qa.authcheckdam.pdf‎CachedSimilarMay 9, 2013 . Beginning with the 2014 plan year, group health plans will be subject to . .. For

nolanfinancialgroup.com/wp-content/uploads/2014/01/09-44.pdf‎CachedApr 21, 2009 . section 409A), provided that all arrangements that are treated as a single plan

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