Final 409A Regulations for Nonqualified Plans
Apr 30, 2007 - Alerts by Hinkle Law Firm
When Congress enacted Section 409A of the Internal Revenue Code (the “Code”) in 2004, it made sweeping changes to the rules governing “nonqualified deferred compensation plans.” These changes are easily the most extensive changes in this area since the Code was first enacted in the early years of the Twentieth Century.
