Applying new US tax rules on deferred compensation to cross-border arrangements | Practical Law

Applying new US tax rules on deferred compensation to cross-border arrangements | Practical Law

Final regulations under section 409A, concerning US tax laws on deferred compensation arrangements, were introduced in April 2007. This chapter summarises section 409A's main provisions, considers its main exclusions, describes the treatment of key employees, and uses different hypothetical case studies to demonstrate its potential impact on US taxpayer employees of multinational employers.

Applying new US tax rules on deferred compensation to cross-border arrangements

by Howard Pianko and Gretchen Harders, Epstein Becker Green
Law stated as of 01 Jun 2007 • USA (National/Federal)
Final regulations under section 409A, concerning US tax laws on deferred compensation arrangements, were introduced in April 2007. This chapter summarises section 409A's main provisions, considers its main exclusions, describes the treatment of key employees, and uses different hypothetical case studies to demonstrate its potential impact on US taxpayer employees of multinational employers.