Substantial Risk of Forfeiture Checklist | Practical Law

Substantial Risk of Forfeiture Checklist | Practical Law

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Substantial Risk of Forfeiture Checklist

Practical Law Checklist 6-589-4534 (Approx. 7 pages)

Substantial Risk of Forfeiture Checklist

by Practical Law Employee Benefits & Executive Compensation
MaintainedUSA (National/Federal)
A Checklist comparing the definitions of "substantial risk of forfeiture" (SRF) under Section 83, Section 409A, and Section 457A of the Internal Revenue Code (Code). It also addresses whether or not specific conditions support an SRF under each Code section.