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The 409A administration guide covers significant changes in executive compensation relating to taxation of nonqualified deferred compensation under section 409A of the Internal Revenue Code, enacted in 2004. The changes wrought by section 409A now dominate the tax landscape of nonqualified deferred compensation. Section 409A strictly regulates compensation paid on a deferred basis to employees, directors, and many other service providers.
Database includes most recent edition only. Author: P. Garth Gartrell.
Bibliography, etc. Note
Includes bibliographical references.
Digital File Characteristics
Source of Description
Description based on electronic file, viewed May 2, 2013.