Non-Qualified Deferred Compensation - The Impact of Section 409A

Topic

Tax Planning

Program ID

331909

Hours

Format

Self-Study / Traditional course (50+minutes)

Complexity

Overview

Description

General rules and definitions of Section 409A; Requirements of nonqualified deferred compensation plans; Deferral elections and permissible payments under Section 409A; Authority relating to Section 409A and deferred compensation plans

Learning Objectives

Define the general rules of Section 409A; Apply the rules for the deferral elections; List the characteristics of permissible payments; Differentiate authority relating to Section 409A and deferred compensation plans