The Internal Revenue Service ("IRS") recently proposed new regulations that are intended to clarify and modify existing IRS guidance regarding the application of Internal Revenue Code section 409A ...

Accounting firm M&A deals often involve complex tax issues, and it’s important to understand their implications before undergoing negotiations and diligence so that you aren’t caught off-guard or have ...

Section 409a of the internal revenue code establishes guidelines for the treatment of "nonqualified deferred compensation." Essentially, this refers to any money received in a future year for work you ...

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Every publicly held corporation should confirm that none of its plans that are subject to Section 409A fall into any of these traps. Section 162(m) denies a deduction to a publicly held corporation ...

Donald Carleen, a partner at Fried, Frank, Harris, Shriver & Jacobson, examines the IRS' recent issuance of proposed regulations that clarify the scope and application of 409A of the Internal Revenue ...