Practical Law Checklist 3-501-9168 (Approx. 4 pages)
Section 409A Six-Month Delay, Short-Term Deferral, and Separation Pay Plan Analysis
by Regina Olshan and Erica Schohn, Skadden, Arps, Slate, Meagher & Flom LLP Regina Olshan is the author of the Section 409A Handbook published by BNA Books. For more information on this resource, please click here.
Three flowcharts to help determine whether the six-month delay for specified employees, the short-term deferral exception, and the separation pay plan exception under Section 409A apply to payments to participants in nonqualified deferred compensation plans on separation from service.