A Reminder of What IRS Examiners Will Look for Regarding NQDC Plans
An updated audit technique guide discusses the doctrines of constructive receipt and economic benefit, as well as IRC Section 409A,...
Tag: Section 409A
Ways NQDC Plan Participants Use Their Accounts
Section 409A nonqualified plans allow for various payment dates so participants can save for children’s college expenses and other financial...
Differences Between NQDC Plans Subject to IRC 409A and 457
The nonqualified plans offered to top executives at for-profit companies are subject to different rules than those offered to executives...
Nonqualified Deferred Compensation Plans and Section 409A
NQDC plan sponsors must understand Section 409A rules to avoid unintended tax consequences and, possibly, participant lawsuits.