Sections 409a and 457: Answers to 300 Frequently Asked Questions, Fourth EditionPaperback, 2 May 2022

Understanding the ins and outs of Section 409A and its impact on nonqualified deferred compensation plans of for-profit companies and tax-exempt organizations is crucial to your executive and employee benefits practice to avoid the harsh penalties imposed as a consequence of a compliance failure.

This book includes:

• 300 questions and answers, cross-referenced to facilitate reference;
• Helpful practical hints and pointers;
• Citations in each answer to direct you into further research quickly;
• useful checklists and forms, including a document drafting checklist, a performance-based compensation summary checklist, and a summary matrix for operational error correction on pension style 409A plans, as well as an expanded Index.

However you interact with Sections 409A and 457--as an attorney, accountant, actuary, compensation and benefits consultant, plan administrator, human resource professional, insurance professional, financial or estate planner, or even as a plan participant--this new edition is for you.