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

The full text of this resource is available by logging in or by requesting a trial. If you have any questions, please contact us or your PLC Account Executive.

Free trial

A free trial will give you:

✔	Unlimited access to our online legal know-how services during the trial period
✔	Full training and support
✔	Six issues of Practical Law The Journal, the companion to Practical Law online
✔	Weekly update e-mails on current legal developments in your practice area

Law school access click here

Login

Subscribers and trialists can login below

Contact Us

If you need assistance logging in or have any questions about our services, please contact us.

Actions

Resource information

Show resource details Hide resource details

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.

Contact the team

Related content

Related content

Topics

Executive CompensationExecutive Compensation (http://usld.practicallaw.com/6-503-9117)

Practice Note: Overview

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

Practice Note

Correcting Errors under Section 409A Correcting Errors under Section 409A (http://uslf.practicallaw.com/topic5-503-0749)

Standard Documents

Election to Defer Compensation under a Nonqualified Deferred Compensation Plan Election to Defer Compensation under a Nonqualified Deferred Compensation Plan (http://uslf.practicallaw.com/topic2-517-7945)
Nonqualified Deferred Compensation Plan Nonqualified Deferred Compensation Plan (http://uslf.practicallaw.com/topic3-517-0948)
Offer Letter for a Commission Salesperson Offer Letter for a Commission Salesperson (http://uslf.practicallaw.com/topic8-521-2842)

Checklists

Requirements for a Change in Control Event under Section 409A Checklist Requirements for a Change in Control Event under Section 409A Checklist (http://uslf.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://uslf.practicallaw.com/topic3-501-9168)

Articles

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

{ "siteName" : "PLC", "objType" : "PLC_Doc_C", "objID" : "1247385769500", "objName" : "Deferral Election Deadlines under Section 409A Chart", "userID" : "2", "objUrl" : "http://uslf.practicallaw.com/cs/Satellite/1-502-9253?source=relatedcontent", "pageType" : "", "contentAccessed" : "false", "analyticsPermCookie" : "2-12b281d6:13ec7c8410c:-6043", "analyticsSessionCookie" : "2-12b281d6:13ec7c8410c:-6042", "statisticSensorPath" : "http://analytics.practicallaw.com/sensor/statistic" }