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We collaborate with the world's leading lawyers to deliver news tailored for you. Sign Up for any (or all) of our 25+ Newsletters. Some states have laws and ethical rules regarding solicitation and ...

The Treasury Department and the Internal Revenue Service (IRS) have issued Notice 2006-100 providing guidance to executive compensation plan sponsors and participants on how to report certain amounts ...

Thomas C. Foster, director, McCandlish Holton, PC, Richmond, Va. Estate planners need to identify Internal Revenue Code Section 409A issues when advising executives and professionals who participate ...

Recently, an HT reader, Stuart Sinai, an attorney with Kemp Klein Law Firm in Troy, Michigan, suggested that I consider doing an article on Section 409A. This is not to be confused with Formula 409, ...

The American Jobs Creation Act of 2004 included significant changes in the tax rules regarding deferred compensation. In the past, deferred compensation primarily referred to employees who postponed ...

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 ...