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Related Practices
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A Question and Answer Guide to Code Section 409AEmployment & Benefits DepartmentJonathan B. Dubitzky, David A. Guadagnoli, Amy E. Sheridan February 2006 Section 409A Creates New Requirements for Nonqualified Deferred Compensation and Imposes Penalties on Arrangements that do not Comply with These New RequirementsQuestion 1: What is the purpose of this guide? This guide provides, in question-and-answer format, a digest of the major features of Internal Revenue Code Section 409A that clients and nontax lawyers may need to know. The guide will be revised from time to time as the rules become refined. Many qualifications, special rules and technicalities have been omitted in order to keep this guide readable; accordingly, an attorney who is expert in Section 409A matters should be consulted before documents are executed or actions are taken in reliance on anything contained herein. A Question & Answer Guide to Code Section 409A (PDF)
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