Section 409A Six-Month Delay, Short-Term Deferral, and Separation Pay Plan Analysis | Practical Law

Section 409A Six-Month Delay, Short-Term Deferral, and Separation Pay Plan Analysis | Practical Law

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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.
Maintained • USA (National/Federal)
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.