Deferred Compensation Arrangements and the Final 409A Regulations

As a reaction to certain real and perceived corporate abuses, Congress passed the American Jobs Creation Act of 2004 ("AJCA") on October 11, 2004. The AJCA added Section 409A to the Internal Revenue Code, which completely revamped the rules for "non-qualified deferred compensation plans." Click the link to view the article in its entirety.

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