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Subjects
Taxation, Law and legislation, Deferred compensationPlaces
United StatesEdition | Availability |
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1
Section 409A handbook
2011, BNA Books, BNA Books, A Division of Bureau of National Affairs
in English
1570188386 9781570188381
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Book Details
Table of Contents
Reasons for enactment / Alessandra K. Murata
Coverage / Regina Olshan
Substantial risk of forfeiture / David Kahen
Other key definitions : service recipient, separation from service, specified employee, change in control / Regina Olshan and Erica F. Schohn
Plan aggregation and other key rules / Colleen Hart, Nicole H. Adolphus, and Penelope W. Ng
Short-term deferrals / Erica F. Schohn
Other exclusions / Regina Olshan and Cynthia Ruback
Initial deferral elections / Regina Olshan
Changes in time and form of payment / Regina Olshan
Permissible payments / Erica F. Schohn
Acceleration of payments / Regina Olshan
Separation pay arrangements / Joseph M. Yaffe
Disability / Randy L. Gegelman
Equity arrangements / Erica Schohn
Serps and excess benefit plans / Mark D. Wincek
Reimbursement arrangements / Mark L. Stember and Lois Wagman Colbert
Mergers and other corporate transactions / Daniel L. Hogans
Private equity and hedge fund arrangements / Jonathan F. Lewis
Partnerships / Alessandra K. Murata
Plans of tax-exempt entities / Robert L. Abramowitz and Mark J. Simons
Foreign plans / Sandra W. Cohen
Collectively bargained plans / Felicia Finston and Alison Sulentic
Releases / Andrew L. Oringer
Claims, disputes, and settlements / Gretchen Harders
Funding arrangements / Samuel W. Krause and Regina Olshan
Grandfathered plans / Young M. Park and Regina Olshan
Withholding and reporting / Elizabeth T. Dold
Penalties / Elizabeth T. Dold
Correcting operational errors / Rosina B. Barker and Kevin P. O'Brien
Correcting outside the correction programs / Rosina B. Barker and Kevin P. O'Brien
Correcting document errors / Rosina B. Barker and Kevin P. O'Brien
Other tax rules : constructive receipt and Section 457A / Jean Cogill.
Edition Notes
Includes index.
Classifications
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Feedback?March 17, 2023 | Edited by ImportBot | import existing book |
December 4, 2010 | Created by ImportBot | initial import |