Section 409A handbook
By: Regina Olshan, Erica F. Schohn
Publisher: BNA Books
Published: 2010
Place of publication: Arlington, VA
Language: eng
Number of pages: 1073
ISBN-13: 9781570188381
Subjects: Taxation; Law and legislation; Deferred compensation
Notes: Includes bibliographical references and index.
Table of contents: title: Reasons for enactment / Alessandra K. Murata; title: Coverage / Regina Olshan; title: Substantial risk of forfeiture / David Kahen; title: Other key definitions : service recipient, separation from service, specified employee, change in control / Regina Olshan and Erica F. Schohn; title: Plan aggregation and other key rules / Colleen Hart, Nicole H. Adolphus, and Penelope W. Ng; title: Short-term deferrals / Erica F. Schohn; title: Other exclusions / Regina Olshan and Cynthia Ruback; title: Initial deferral elections / Regina Olshan; title: Changes in time and form of payment / Regina Olshan; title: Permissible payments / Erica F. Schohn; title: Acceleration of payments / Regina Olshan; title: Separation pay arrangements / Joseph M. Yaffe; title: Disability / Randy L. Gegelman; title: Equity arrangements / Erica Schohn; title: Serps and excess benefit plans / Mark D. Wincek; title: Reimbursement arrangements / Mark L. Stember and Lois Wagman Colbert.; title: Mergers and other corporate transactions / Daniel L. Hogans; title: Private equity and hedge fund arrangements / Jonathan F. Lewis; title: Partnerships / Alessandra K. Murata; title: Plans of tax-exempt entities / Robert L. Abramowitz and Mark J. Simons; title: Foreign plans / Sandra W. Cohen; title: Collectively bargained plans / Felicia Finston and Alison Sulentic; title: Releases / Andrew L. Oringer; title: Claims, disputes, and settlements / Gretchen Harders; title: Funding arrangements / Samuel W. Krause and Regina Olshan; title: Grandfathered plans / Young M. Park and Regina Olshan; title: Withholding and reporting / Elizabeth T. Dold; title: Penalties / Elizabeth T. Dold; title: Correcting operational errors / Rosina B. Barker and Kevin P. O'Brien; title: Correcting outside the correction programs / Rosina B. Barker and Kevin P. O'Brien; title: Correcting document errors / Rosina B. Barker and Kevin P. O'Brien; title: Other tax rules : constructive receipt and Section 457A / Jean Cogill.