IRS Tag

25 Sep

Posted at 05:34h in Blog
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INCLUSION IN GROSS INCOME OF DEFERRED COMPENSATION UNDER NONQUALIFIED DEFERRED COMPENSATION PLANS. (409A)“(a) Rules Relating to Constructive Receipt.—  “(1) Plan Failures.—  “(A) Gross Income Inclusion.—  “(i) In general.—If at any time during a taxable year a nonqualified deferred compensation plan— “(I) fails to meet the requirements of paragraphs (2),...

25 Aug

Posted at 19:01h in Blog
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If you know what 409A Valuations are, you probably know that Safe Harbor for 409A Valuations are of the utmost importance. But just how important? In this blog post we’ll take a strategic look into the details of what a Safe Harbor 409A Valuation means,...