ARTICLE
11 August 2016

Review Of Section 409A Proposed Regulations

MW
McDermott Will & Emery

Contributor

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The following PowerPoint highlights key points from the proposed regulations and what employers and employees should know and can expect moving forward.
United States Tax

On June 22, 2016, the Internal Revenue Service (IRS) issued proposed changes to the regulations under the Internal Revenue Code (Code) §409A. The Code intends to clarify or modify a wide range of very restrictive rules pertaining to "nonqualified" deferred compensation plans as well as other types of compensation arrangements that may defer compensation. The proposed changes are designed to benefit taxpayers, with a few intending to close potential loopholes.

The following PowerPoint highlights key points from the proposed regulations and what employers and employees should know and can expect moving forward.

View the PowerPoint slides here.

Review of Section 409A Proposed Regulations

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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