Dennis A. Minich

Compensation

Dennis A. Minich | Andersen Tax (FKA WTAS)

It has been almost eight years since the enactment of Section 409A setting forth the complex rules governing the timing, form and tax treatment of nonqualified deferred compensation payments. The final regulations under Section 409A were effective January 1, 2009, at which time non-grandfathered...

Dennis A. Minich | Andersen Tax (FKA WTAS)

Almost six years have passed since the nonqualified deferred compensation plan rules were enacted by the American Jobs Creation Act of 2004. The Act created new section 409A under the Internal Revenue Code of 1986, as amended. Section 409A mandates specific requirements for nonqualified deferred...