Model Section 409A Employment Agreement Provisions

Resource type: Standard clauses

Status: Maintained

Jurisdiction: USA

These Standard Clauses set out provisions commonly included in executive employment agreements to ensure that payments comply with Section 409A of the Internal Revenue Code or are structured to fit within one of Section 409A's exceptions. Common exceptions include the short-term deferral exception and the separation pay exception. These Standard Clauses have integrated drafting notes with important explanations and drafting tips.

PLC Employee Benefits & Executive Compensation

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Resource ID: 7-503-0263
Products: PLC US Employee Benefits & Executive Compensation, PLC US Labor & Employment, 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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Topics

RecruitmentRecruitment (http://incentives.practicallaw.com/8-200-0626)

Practice note: overview

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

Practice notes

Applying Section 409A to Severance Benefits Applying Section 409A to Severance Benefits (http://uk.practicallaw.com/topic6-501-2702)
Specified Employees under Section 409A Specified Employees under Section 409A (http://uk.practicallaw.com/topic7-501-1330)

Standard documents

Executive Employment Agreement Executive Employment Agreement (http://uk.practicallaw.com/topic0-504-2226)
Model Policy for Determining Specified Employees under Section 409A Model Policy for Determining Specified Employees under Section 409A (http://uk.practicallaw.com/topic9-501-3823)
Payments to Specified Employees under Section 409A: Explanatory Memorandum for Directors/Compensation Committee Payments to Specified Employees under Section 409A: Explanatory Memorandum for Directors/Compensation Committee (http://uk.practicallaw.com/topic5-501-2364)

Checklists

Compensation Used to Determine Specified Employees Checklist Compensation Used to Determine Specified Employees Checklist (http://uk.practicallaw.com/topic7-501-1325)
Determining Specified Employees under Section 409A Checklist Determining Specified Employees under Section 409A Checklist (http://uk.practicallaw.com/topic3-501-1332)
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)

Articles

Section 409A: Top Ten Compliance Pitfalls Section 409A: Top Ten Compliance Pitfalls (http://uk.practicallaw.com/topic7-519-7644)
Webinar: Section 409A: Expert Advice on Avoiding Common Pitfalls Webinar: Section 409A: Expert Advice on Avoiding Common Pitfalls (http://uk.practicallaw.com/topic5-519-9012)

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