Terminating a Nonqualified Deferred Compensation Plan Under Section 409A Checklist | Practical Law

Terminating a Nonqualified Deferred Compensation Plan Under Section 409A Checklist | Practical Law

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Terminating a Nonqualified Deferred Compensation Plan Under Section 409A Checklist

by Practical Law Employee Benefits & Executive Compensation
MaintainedUSA (National/Federal)
A Checklist outlining the requirements that must be satisfied under Section 409A of the Internal Revenue Code to accelerate the time and form of a payment as part of a termination and liquidation of a nonqualified deferred compensation plan in connection with a corporate dissolution or with bankruptcy court approval, in connection with a change in control, or where all similar plans are completely terminated.