409A
Subtitle: the 100 most frequently asked questions
By: Brian W. Berglund, Louis R. Richey
Contributors: Richey, Louis R.
Publisher: ALI ABA
Published: 2010
Place of publication: Philadelphia, Pa
Language: eng
Number of pages: 89
ISBN-13: 9780831899752
Subjects: Miscellanea; Taxation; Law and legislation; Deferred compensation
Other titles: The one hundred most frequently asked questions
Description: "Code Section 409A is an astonishing tax provision.  Its punitive taxes will only be imposed if someone makes a mistake.  Because the rules associated with Section 409A are so complex, however, Section 409A compliance mistakes are almost inevitable"--P. ix.
Notes: "BK76"--P. 4 of cover.

Includes index.
Table of contents: title: Plans subject to Section 409A; title: Documentation requirements; title: Short-term deferrals; title: Distribution events; title: Acceleration of benefits; title: Tax consequences; title: Plans subject to Section 409A that have historically been considered deferred compensation plans; title: Service provider elections under deferred compensation plans subject to Section 409A; title: Severance plans; title: Stock-based compensation; title: Employment agreements; title: Split-dollar and other life insurance arrangements; title: Foreign plans; title: Limitations on linking plans; title: Funding; title: Enforcement; title: Mitigation of consequences of Section 409A violations; title: Effective dates.