INTERNAL REVENUE CODE SECTION 409A
BY G. A. FINCH If your employment agreement has deferral of compensation provisions, you may very well see a section or paragraph captioned “Internal Revenue Code Section 409A” or simply “409A.” Its official citation is 26 U.S. Code Section 409A – Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans. This… Read More INTERNAL REVENUE CODE SECTION 409A