Substantial Risk of Forfeiture Under Code Sections 83, 409A, and 457A | Practical Law

Substantial Risk of Forfeiture Under Code Sections 83, 409A, and 457A | Practical Law

A Practice Note comparing the definitions of "substantial risk of forfeiture" (SRF) under Section 83, Section 409A, and Section 457A of the Internal Revenue Code. This Note also discusses specific conditions that may or may not support an SRF, such as non-compete agreements.

Substantial Risk of Forfeiture Under Code Sections 83, 409A, and 457A

Practical Law Practice Note 0-578-5788 (Approx. 13 pages)

Substantial Risk of Forfeiture Under Code Sections 83, 409A, and 457A

by Practical Law Employee Benefits & Executive Compensation
MaintainedUSA (National/Federal)
A Practice Note comparing the definitions of "substantial risk of forfeiture" (SRF) under Section 83, Section 409A, and Section 457A of the Internal Revenue Code. This Note also discusses specific conditions that may or may not support an SRF, such as non-compete agreements.