Being a startup, one of your most important assets is your brand and that brand is usually embodied in your startup name and logo. The valuable time that you invested in coming up with just the right creative name, developing the branding and marketing around...
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),...