Deferral Election Deadlines Under Section 409A Chart | Practical Law

Deferral Election Deadlines Under Section 409A Chart | Practical Law

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Deferral Election Deadlines Under Section 409A Chart

Practical Law Checklist 1-502-9253 (Approx. 13 pages)

Deferral Election Deadlines Under Section 409A Chart

by Daniel Hogans, Groom Law Group, Chartered
MaintainedUSA (National/Federal)
This Chart summarizes the timing rules for deferral elections under Section 409A of the Internal Revenue Code, including the rules applicable for employee and employer elections, elections of unvested amounts and elections of performance-based compensation. This Chart also addresses the guidelines for determining when services related to commissions payments are considered performed under Section 409A.