Client Tools

409A Law

Section 409A and Nonqualified Deferred Compensation

The nonqualified deferred compensation landscape changed dramatically with the enactment of Section 409A of the Internal Revenue Code in October 2004 as part of the American Jobs Creation Act. This Web site provides a one-stop resource for Section 409A-related materials, including statutory language, IRS guidance, Sutherland Legal Alerts and other relevant information.

Section 409A provides for immediate taxation and an additional 20% tax on nonqualified deferred compensation that does not conform with specified election, distribution and other requirements.

Key guidance includes: 

This guidance may be found under the tabs above. 

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