Deferred Compensation Plans Under Section 409A

Everything you need to know about deferred compensation plans.

8 minute read November 30, 2014 at 11:00 PM

Lawrence L. Bell

Deferred Compensation Plans Under Section 409A

The American Jobs Creation Act (AJCA; http://1.usa.gov/10R7wRq), signed into law on Oct. 22, 2004, created new restrictions on compensation arrangements. New Section 409A of the Internal Revenue Code (IRC) applied to compensation deferred under a non-qualified deferred compensation plan after Dec. 31, 2004.

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