Author: Brian Berglund
Publisher:
ISBN: 9781641050203
Category : Law
Languages : en
Pages : 0

Get Book Here

Book Description
This third edition now covers 250 of your most frequently asked questions about Sections 409A and 457.

Author: Regina Olshan
Publisher:
ISBN: 9781682677902
Category : Deferred compensation
Languages : en
Pages :

Get Book Here

Book Description

Author: Michael Falk
Publisher: Cch Incorporated
ISBN: 9780808022084
Category : Business & Economics
Languages : en
Pages : 372

Get Book Here

Book Description
A Practical Guide to Section 409A is new book published by CCH and written by attorney Michael Falk, a partner at Winston & Strawn LLP and frequent lecturer on Section 409A. The book helps you avoid violating Section 409A (and infuriating individual executives) by explaining the purposes and concerns of Section 409A and discussing how to design around Section 409A where possible and how to comply with Section 409A where necessary. Section 409A of the Internal Revenue Code is currently one the most complicated and far-reaching laws in the area of employee benefits and executive compensation. Enacted effective January 1, 2005, Section 409A was originally intended to regulate the tax treatment of "nonqualified deferred compensation arrangements" and prohibit several perceived abuses that were highlighted in the wake of Enron. But after several hundred pages of technical guidance from the government, Section 409A now reaches far beyond traditional nonqualified deferred compensation and implicates many common designs in employment agreements, severance agreements, and equity compensation arrangements. All service providers are potentially subject to Section 409A -- whether services are provided to public or private companies, partnerships, etc. -- and failure to comply with Section 409A results in the individual who defers compensation (i.e., the employee, director, etc.) incurring significant tax consequences, including immediate income taxes and significant penalties. The book will discuss, among other things: -- The landscape before Section 409A and some of the practices perceived by the government as abusive -- The scope of "nonqualified deferred compensation" as defined by Section 409A and its exceptions -- The technical rules of Section 409A related to when an election to defer compensation must be made and wh

Author: Henry A. Smith
Publisher: Aspen Publishers
ISBN: 9781567060980
Category : Business & Economics
Languages : en
Pages : 512

Get Book Here

Book Description

Author: The Law The Law Library
Publisher: Createspace Independent Publishing Platform
ISBN: 9781729682548
Category :
Languages : en
Pages : 188

Get Book Here

Book Description
Application of Section 409A to Nonqualified Deferred Compensation Plans (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Application of Section 409A to Nonqualified Deferred Compensation Plans (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 This document contains final regulations regarding the application of section 409A to nonqualified deferred compensation plans. The final regulations are necessary to clarify and explain the rules governing the application of section 409A to nonqualified deferred compensation plans. The regulations affect service providers receiving amounts of deferred compensation and the service recipients for whom the service providers provide services. This book contains: - The complete text of the Application of Section 409A to Nonqualified Deferred Compensation Plans (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section

Author: Louis R. Richey
Publisher:
ISBN: 9780872186880
Category : Deferred compensation
Languages : en
Pages : 0

Get Book Here

Book Description
Covers all aspects of designing, funding, selling and administering nonqualified deferred compensation in light of the rules enacted under the American Jobs Creation Act of 2004 and IRS guidance and provides you with the tools you need to win and retain business in the executive compensation marketplace.

Author: Brian Berglund
Publisher:
ISBN: 9781614389774
Category : Deferred compensation
Languages : en
Pages : 0

Get Book Here

Book Description
This impressive book has over 200 questions on 409A's, providing concise, understandable answers and helpful hints and pointers--including all the latest developments. Regardless of your question, you are going to find the quick answer to your most frequent questions and/or the source of your answer in this book. In it, you'll also find: all 200 questions & answers are cross-referenced. This is the one book on Section 409A you'll need!

Author: Regina Olshan
Publisher: American Bar Association
ISBN: 9781639050963
Category : Deferred compensation
Languages : en
Pages : 0

Get Book Here

Book Description
Fundamentally useful to both the executive compensation practitioner and the more general benefits practitioner, Section 409A Handbook, Third Edition is the how to guide for designing and modifying compensation arrangements to comply with Section 409A.

Author: Regina Olshan
Publisher:
ISBN:
Category : Deferred compensation
Languages : en
Pages : 0

Get Book Here

Book Description

Author: Joe Wallin
Publisher: Holloway, Inc.
ISBN: 1952120497
Category : Business & Economics
Languages : en
Pages : 244

Get Book Here

Book Description
Angel Investing: Start to Finish is the most comprehensive practical and legal guide written to help investors and entrepreneurs avoid making expensive mistakes. Angel investing can be fun, financially rewarding, and socially impactful. But it can also be a costly endeavor in terms of money, time, and missed opportunities. Through the successes, failures, and collective experience of the authors you’ll learn how to navigate the angel investment process to maximize your chances of success and manage downside risks as an investor or entrepreneur. You’ll learn how: - Lead investors evaluate deals - Lawyers think through term sheets - To keep perspective through losses and triumphs This book will also be of use to founders raising an angel round, who will be wise to learn how decisions are made on the other side of the table. No matter where you’re starting from, this book will give you the context to become a savvier thinker, a better negotiator, and a positive member of the angel investing and startup communities.