Section 409A of the Internal Revenue Code (US)
GPTKB entity
Statements (27)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
section of the Internal Revenue Code
|
| gptkbp:administeredBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:affects |
independent contractors
employers employees |
| gptkbp:appliesTo |
nonqualified deferred compensation plans
|
| gptkbp:citation |
gptkb:tax_law
employee benefits law executive compensation law |
| gptkbp:codifiedIn |
26 U.S.C. § 409A
|
| gptkbp:dateEnacted |
2004
|
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| gptkbp:excludes |
qualified retirement plans
certain severance arrangements certain short-term deferrals |
| https://www.w3.org/2000/01/rdf-schema#label |
Section 409A of the Internal Revenue Code (US)
|
| gptkbp:partOf |
Internal Revenue Code (US)
|
| gptkbp:penalty |
interest charges
immediate income inclusion noncompliance with additional taxes |
| gptkbp:regulates |
acceleration of benefits
distribution events elections to defer compensation timing of deferrals and distributions |
| gptkbp:relatedTo |
gptkb:American_Jobs_Creation_Act_of_2004
|
| gptkbp:bfsParent |
gptkb:Section_409
|
| gptkbp:bfsLayer |
7
|