Accounting firm M&A deals often involve complex tax issues, and it’s important to understand their implications before undergoing negotiations and diligence so that you aren’t caught off-guard or have ...

Section 409a of the internal revenue code establishes guidelines for the treatment of "nonqualified deferred compensation." Essentially, this refers to any money received in a future year for work you ...

Learn how 409A plans help high earners defer compensation and taxes, offering significant tax-saving benefits. Discover key ...

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Employers that want to reward a key employee by promising to pay a bonus upon retirement need to examine 409A. Section 409A of the Internal Revenue Code sets strict rules for when employers may pay ...

As in-house counsel you should already know that Internal Revenue Code 409A imposes a host of new rules regarding reporting of nonqualified deferred compensation. And you've probably already helped ...

Thomas C. Foster, director, McCandlish Holton, PC, Richmond, Va. Estate planners need to identify Internal Revenue Code Section 409A issues when advising executives and professionals who participate ...

Just when you thought your company’s deferred compensation plans had weathered the storm of compliance with Section 409A in the tax code, regulators have started kicking the tires to make sure plans ...