eLearning

409A- Basics

Price: $224 eLearning

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DESCRIPTION

This is a basic-level course providing an overview of Internal Revenue Code (“I.R.C.”) §409A, dealing with situations in which amounts deferred under a nonqualified deferred compensation plan may be currently includible in gross income and subject to a 20 percent penalty tax. This course covers the basic elements of the distribution, acceleration of benefits, and election requirements regarding nonqualified deferred compensation, as well as, other issues important to the application of §409A. 

Educational Objectives
• Understand the three basic requirements of nonqualified deferred compensation plans under §409A
• Recognize the events and circumstances that trigger §409A
• Identify the types of compensation arrangements that are excluded from coverage under §409A

SPEAKERS

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