Statements (30)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
section of the United States Internal Revenue Code
|
| gptkbp:affects |
independent contractors
employers employees |
| gptkbp:appliesTo |
nonqualified deferred compensation plans
|
| gptkbp:codifiedIn |
26 U.S.C. § 409A
|
| gptkbp:dateEnacted |
2004
|
| gptkbp:enforcedBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:excludes |
qualified retirement plans
certain welfare benefits short-term deferrals |
| https://www.w3.org/2000/01/rdf-schema#label |
Section 409A (US tax code)
|
| gptkbp:penalty |
20% additional tax
interest penalties immediate income inclusion |
| gptkbp:purpose |
regulate timing of deferral elections and distributions
|
| gptkbp:relatedTo |
stock options
restricted stock units deferred compensation arrangements severance agreements |
| gptkbp:requires |
specified payment events
written plan documentation |
| gptkbp:specifiedPaymentEvents |
death
disability separation from service unforeseeable emergency change in ownership specified time or fixed schedule |
| gptkbp:bfsParent |
gptkb:Section_409
|
| gptkbp:bfsLayer |
7
|