Appendix E: Comparison of Section 409A and Section 457(f) rules / Mary K. Samsa and Ruth Wimer. Coverage / Regina Olshan -- Substantial risk of forfeiture / David E. Kahen and Regina Olshan -- 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 -- 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 / Audrey A. Fenske -- Equity arrangements / Erica F. Schohn -- SERPs and excess benefit plans / Mark D. Wincek -- volume 2. 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 Thomas Dold -- Penalties / Elizabeth Thomas Dold and Erica F. Schohn -- 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'Brienbert Other tax rules : constructive receipt and Section 457A / Jean Cogill -- Section 409A and economically distressed companies / Page W. Griffin -- Appendix A: Six-month delay analysis / Regina Olshan -- Appendix B: Transition relief summary / Young M. Park and Regina Olshan -- Appendix C: Exclusions from Section 409A coverage : summary / Matthew R. Conway -- Appendix D: Typical Section 409A boilerplate provision / Regina Olshan -- Appendix E: Comparison of Section 409A and Section 457(f) rules / Mary K. Samsa and Ruth Wimer.
Summary:
"The detailed, complex rules for compliance with Section 409A have forced practitioners to devote far more time than before to plan design and compliance. With contributions from numerous recognized experts in the field, Section 409A Handbook, Third Edition provides essential, practical information regarding: Structuring and administering a diverse array of executive and other service provider compensation arrangements; Avoiding common violations, spotting violations that have occurred and correcting them whenever possible, and assessing penalties when the violation cannot be corrected; Areas where Section 409A compliance has proven particularly difficult, the situations that present the highest risk of IRS challenge, and common traps that may result in unintentional violations Insight into the interpretation and application of unresolved areas of Section 409A law; Practical tips/advice and numerous examples, tables, forms, and flowcharts to guide analysis and optimize Section 409A compliance. Section 409A Handbook, Third Edition will help any practitioner successfully navigate Section 409A with its broad scope, extensive and complicated regulations, and myriad corollary rules and unresolved issues"--Publisher's website.
This resource is supported by the Institute of Museum and Library Services under the provisions of the Library Services and Technology Act as administered by State Library of Iowa.