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About This Blog

Bloomberg BNA's Pension & Benefits Blog is a special resource offered by Bloomberg BNA to provide commentary and insight on news and trends reported in our publications: Pension & Benefits Daily, Pension & Benefits Reporter, and the Benefits Practice Resource Center. The authors of the blog are members of our Benefits Practice Resource Advisory Board and members of staff (who contribute summaries of some of their recent stories). 

The ideas presented here are those of individuals, and Bloomberg BNA bears no responsibility for the appropriateness or accuracy of the communications between group members. We reserve the right not to post comments that are abusive or otherwise objectionable.

Communications regarding the Pension & Benefits Blog may be directed to Dana Domone via e-mail to


Category : Executive Compensation

August 6, 2014

Initiative Gathers Section 409A Data For Compliance Check, IRS Official Says

The Internal Revenue Service's current compliance initiative project was created as a formalized audit program to assess compliance with tax code Section 409A, an IRS official said during a Bloomberg BNA webinar.

May 14, 2014

IRS Will Conduct Section 409A Audits Of Fewer Than 50 Taxpayers, Official Says

Tax code Section 409A audits of selected taxpayers are under way, an Internal Revenue Service official said at a bar association meeting.   

November 8, 2013

IRS Not Out to Trap Employers That Make Plan Adjustments Post-Windsor, Official Says

The Internal Revenue Service and Treasury Department expect to get guidance out to cafeteria plans “very, very soon” on the retroactive application of the Supreme Court's Windsor decision, a Treasury official said.

February 3, 2012

Be Ever Vigilant Regarding 409A and Include 409A Interpretive Provisions!

At the end of 2008 we were all scurrying to be sure we had identified and amended all arrangements that involved 409A deferred compensation. That is more than 3 years ago and we may not currently be as focused on identifying 409A arrangements and issues as we were in 2008.  Yet it is important to consider 409A issues today.

August 17, 2009

EEOC Issues Technical Assistance Document Explaining ADEA Waivers to Employees (and Employers)

For those of you who work on the compensation portion of employment agreements or the compensation payout (severance) provisions of employment termination agreements, you should be aware of a recent piece of guidance issued by the EEOC on ADEA waivers in exchange for severance payment agreements.

September 24, 2008

Reviewing the Scope of Section 409A Transition

Full compliance with Section 409A is scheduled to be required in less than four months, by January 1, 2009. This deadline is the result of the considered and responsive review by personnel from Treasury, the IRS and the legislative branch last year, as 2007 ran its course.

September 2, 2008

Good Planning or Pension Manipulation?

A front page article in the August 4th edition of the Wall Street Journal outlines a method by which companies are transferring portions of their non-qualified deferred compensation obligations of senior executives into their qualified plans.