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Section 409A

The American Jobs Creation Act of 2004 created Section 409A of the Internal Revenue Code (IRC), which regulates all new and existing nonqualified deferred compensation (NQDC) plans. Section 409A provides guidance on a variety of areas, including the deferral of compensation, distribution events, payment options and re-deferrals, and compliance.

This law, and subsequent guidance, applies to all types of deferred compensation except for qualified plans, 457(b) plans, certain welfare benefit plans and fair market value stock option plans.

Materials

Reference the following materials for more information about this legislation.

IRC Section 409A Reference Guide (BB11426)
Get answers to questions about Section 409A and complying with the final regulations.
View (PDF)

Employer PowerPoint Presentation (BB11146)
Educate employers on the implications of the final Section 409A regulations to deferred compensation plans.
View (PPT)

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