Executive Compensation: Year-End Update
Section 409A Compliance
All employers (public and private) should be aware that in recent months, the IRS has begun audits of employer 2006 and 2007 tax returns for Section 409A compliance.
Several companies have been reported to have received extensive information document requests (IDRs) relating to their nonqualified deferred compensation plans and Section 409A compliance procedures.
While the transition period for amending plan documents to comply with Section...
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