The detailed, complex rules for compliance with Section 409A have forced practitioners to devote far more time than before to plan design and compliance. With contributions from numerous recognized experts in the field, Section 409A Handbook, Third Edition provides essential, practical information regarding: Structuring and administering a diverse array of executive and other service provider compensation arrangementsAvoiding common violations, spotting violations that have occurred and correcting them whenever possible, and assessing penalties when the violation cannot be correctedAreas where Section 409A compliance has proven particularly difficult, the situations that present the highest risk of IRS challenge, and common traps that may result in unintentional violations Insight into the interpretation and application of unresolved areas of Section 409A lawPractical tips/advice and numerous examples, tables, forms, and flowcharts to guide analysis and optimize Section 409A complianceSection 409A Handbook, Third Edition will help any practitioner successfully navigate Section 409A with its broad scope, extensive and complicated regulations, and myriad corollary rules and unresolved issues.

The detailed, complex rules for compliance with Section 409A have forced practitioners to devote far more time than before to plan design and compliance. With contributions from numerous recognized experts in the field, Section 409A Handbook, Third Edition provides essential, practical information regarding: Structuring and administering a diverse array of executive and other service provider compensation arrangementsAvoiding common violations, spotting violations that have occurred and correcting them whenever possible, and assessing penalties when the violation cannot be correctedAreas where Section 409A compliance has proven particularly difficult, the situations that present the highest risk of IRS challenge, and common traps that may result in unintentional violations Insight into the interpretation and application of unresolved areas of Section 409A lawPractical tips/advice and numerous examples, tables, forms, and flowcharts to guide analysis and optimize Section 409A complianceSection 409A Handbook, Third Edition will help any practitioner successfully navigate Section 409A with its broad scope, extensive and complicated regulations, and myriad corollary rules and unresolved issues.