10 Things You Need to Know About Section 409A
As most executives will have heard by now, Section 409A of the Internal Revenue Code changes the legal landscape for any compensation plan or arrangement that promises a benefit in one year and pays the benefit in a later year. Section 409A effectively removes much of the flexibility that previously applied to most forms of deferred compensation. Here are 10 things that every executive needs to know. View full article (PDF).
This article first appeared in Washington CEO magazine.