Sections 409A and 457 : answers to 250 frequently asked questions

Berglund, Brian, 1956- author
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Publication Details Click to collapse Cite/Export

  • Creator Brian W. Berglund & Louis R. Richey
  • Format Books
  • Contributors
  • Publication Third edition. Chicago, Illinois : American Bar Association, [2017]
  • Physical Details
    • xxxviii, 420 pages : forms ; 23 cm
  • ISBNs 1641050209, 9781641050203, 9781641050210
  • OCLC on1015911719

Notes

  • Includes bibliographical references and index.

Contents

  • Plans subject to Sections 409A and 457 -- Documentation requirements -- Short-term deferrals exempt from Section 409A -- Distribution events under Section 409A -- Payments -- Acceleration of benefits -- Tax consequences -- Deferred compensation plans subject to 409A -- Service provider elections -- Severance plans -- Stock-based compensation -- Employment agreements -- Split-dollar and other life insurance arrangements -- Foreign plans -- Limitations on linking plans -- Funding -- Enforcement -- Mitigation : documentary errors -- Mitigation of consequences : operational errors -- Mitigation : disqualification by IRS examination -- Effective dates -- Plans of tax-exempt entities