Section 409A Employment Agreement Provisions

These Standard Clauses set out provisions commonly included in executive employment agreements to ensure that payments comply with Section 409A of the Internal Revenue Code or are structured to fit within one of Section 409A's exceptions. Common exceptions include the short-term deferral exception and the separation pay exception. These Standard Clauses have integrated drafting notes with important explanations and drafting tips.

Practical Law Employee Benefits & Executive Compensation


The full text of this resource is available by logging in or by requesting a trial. If you have any questions, please contact us or your Practical Law Account Executive.

Free trial

A free trial will give you:

Unlimited access to our online legal know-how services during the trial period
Full training and support
Four issues of Practical Law The Journal, the companion to Practical Law online
Weekly update e-mails on current legal developments in your practice area

Log in using Practical Law username

Only use this login if you have not set up OnePass for Practical Law

{ "siteName" : "PLC", "objType" : "PLC_Doc_C", "objID" : "1247389095168", "objName" : "ACT_OWNED - READ_ONLY - 7-503-0263", "userID" : "2", "objUrl" : "", "pageType" : "Resource", "academicUserID" : "", "contentAccessed" : "false", "analyticsPermCookie" : "2-3b01f5d1:15b02578659:5105", "analyticsSessionCookie" : "2-3b01f5d1:15b02578659:5106", "statisticSensorPath" : "" }