Deferral Election Deadlines under Section 409A Chart

Resource type: Checklist

Status: Maintained

Jurisdiction: USA

This Chart summarizes the timing rules for deferral elections under Section 409A of the Internal Revenue Code, including the rules applicable for employee and employer elections, elections of unvested amounts and elections of performance-based compensation. This Chart also addresses the guidelines for determining when services related to commissions payments are considered performed under Section 409A.

Daniel Hogans, Morgan, Lewis & Bockius LLP

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Resource ID: 1-502-9253
Products: PLC US Employee Benefits & Executive Compensation, PLC US Law Department
This resource is maintained, meaning that we monitor developments on a regular basis and update it as soon as possible.

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Section 409A: Deferred Compensation Tax Rules: Overview Section 409A: Deferred Compensation Tax Rules: Overview (http://uk.practicallaw.com/topic6-501-2009)

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Standard documents

Election to Defer Compensation under a Nonqualified Deferred Compensation Plan Election to Defer Compensation under a Nonqualified Deferred Compensation Plan (http://uk.practicallaw.com/topic2-517-7945)
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Checklists

Requirements for a Change in Control Event under Section 409A Checklist Requirements for a Change in Control Event under Section 409A Checklist (http://uk.practicallaw.com/topic3-517-0651)
Section 409A Six-month Delay, Short-term Deferral and Separation Pay Plan Analysis Flowcharts Section 409A Six-month Delay, Short-term Deferral and Separation Pay Plan Analysis Flowcharts (http://uk.practicallaw.com/topic3-501-9168)

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Section 409A: Top Ten Compliance Pitfalls Section 409A: Top Ten Compliance Pitfalls (http://uk.practicallaw.com/topic7-519-7644)
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