A Question-and-Answer Guide to Code Section 409A

 
Client Advisory
updated as of May 2014

We have recently updated our A Question-and-Answer Guide to Code Section 409A to reflect the final regulations under Internal Revenue Code Section 409A. This Client Advisory provides, in a user friendly, question-and-answer format, a summary of the guidance available to date on this important new law that broadly affects a multitude of nonqualified deferred compensation arrangements. We will continue to update this Guide from time to time as the law develops.