Table of Contents
Sections 409A and 457: Answers to 300 Frequently Asked Questions, Fourth Edition
By Brian Berglund and Louis Ray Richey
Sections 409A and 457: Answers to 300 Frequently Asked Questions, Fourth Edition
By Brian Berglund and Louis Ray Richey
This expanded Fourth Edition contains 50 more questions and answers, including a new section addressing all the special-issue questions raised by significant financial hardship situations for executives and employers. It also contains all the case authority and other IRS guidance released since the previous (2017) edition, including IRS Notice 2020-50(§6).
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Understanding the ins and outs of Section 409A and its impact on nonqualified deferred compensation plans of for-profit companies and tax-exempt organizations is crucial to your executive and employee benefits practice to avoid the harsh penalties imposed as a consequence of a compliance failure.
This book includes:
- 300 questions and answers, cross-referenced to facilitate reference;
- Helpful practical hints and pointers;
- Citations in each answer to direct you into further research quickly;
- useful checklists and forms, including a document drafting checklist, a performance-based compensation summary checklist, and a summary matrix for operational error correction on pension style 409A plans, as well as an expanded Index.
However you interact with Sections 409A and 457—as an attorney, accountant, actuary, compensation and benefits consultant, plan administrator, human resource professional, insurance professional, financial or estate planner, or even as a plan participant—this new edition is for you.
Product Details
Authors
Sponsors
Publishers
ABA Book Publishing
ISBN
9781641059749
Page Count
351
Product Code
1620810
Trim Size
6x9
Publication Date
8/18/2021 12:00:00 AM
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