Correcting Errors Under Section 409A Checklist | Practical Law

Correcting Errors Under Section 409A Checklist | Practical Law

View on Westlaw or start a FREE TRIAL today, Correcting Errors Under Section 409A Checklist, Legal Forms

Correcting Errors Under Section 409A Checklist

Practical Law Checklist 3-573-6145 (Approx. 17 pages)

Correcting Errors Under Section 409A Checklist

by Practical Law Employee Benefits & Executive Compensation
MaintainedUSA (National/Federal)
A Checklist for employers to use in determining how to correct violations of Section 409A of the Internal Revenue Code, which applies to nonqualified deferred compensation. This Checklist outlines the types of violations that an employer may correct and the steps to take during the correction process.