Nonqualified Deferred Compensation Section 409A Compliance

Fulcrum Partners Executive Benefits News, Fulcrum Partners News

  (June 5, 2015) Ponte Vedra Beach, Florida  Nonqualified Deferred Compensation Section 409A Compliance Executive benefits consulting firm,  Fulcrum Partners LLC, is pleased to distribute this AALU Washington Report to its clients and friends.   This continuing series of articles is intended to provide deep insight into trends, events, and issues that impact the design and operation of nonqualified executive benefit …

409A Correction: IRS Chief Counsel Memorandum clarifies that correction of Section 409A failures …

Fulcrum Partners Executive Benefits News

409A Correction: IRS Chief Counsel Memorandum clarifies that correction of Section 409A failures in year of vesting will not shield income inclusion under 409A Following up on a topic we blogged about recently, (see blog post “409A Corrections Clarified,” from May 6)  is this update from Poskauer’s ERISA Practice Center Blog, titled: IRS Chief Counsel Memorandum clarifies that correction of Section …

2015 Tax Season NQDC Alert

Fulcrum Partners Executive Benefits News, Fulcrum Partners Media Releases

This article on tax planning tips for nonqualified deferred compensation plans is reprinted with permission of myNQDC.com, a respected source of information, content, and tools on nonqualified deferred compensation.  Download as a PDF or read the full release below. NQDC Alert: What’s New For the 2015 Tax Season – Fulcrum Partners by Fulcrum Partners LLC

Equity Pitfalls Under Section 409A Checklist by Skadden Law et al.

Fulcrum Partners Fulcrum Partners News

Need a checklist of pitfalls that may cause restricted stock units and stock options to violate Section 409A of the Internal Revenue Code (IRC)? Below is an article by Regina Olshan, Skadden, Arps, Slate, Meagher & Flom LLP, Daniel Hogans, Morgan, Lewis & Bockius LLP  and Russell E. Hall, Tower Watson. Download as a PDF or read the entire article …

409A audits underway as IRS launches audit initiative aimed at compliance with rules for nonqualified deferred compensation plans under Code section 409A.

Series of Limited Scope 409A Audits Underway, from Groom Law Group

Fulcrum Partners Executive Benefits News

Series of Limited Scope 409A Audits Underway Released May 6, 2014, by Groom Law Group is the following update on 409A audits being launched by the IRS. “The IRS has launched an audit initiative aimed at compliance with the rules for nonqualified deferred compensation plans under Code section 409A. A series of audits of a “limited scope” are underway. The IRS will …

Do You Have a Retirement Plan or a Retirement Strategy

Do You Have a Retirement Plan or a Retirement Strategy?

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Do your company’s retirement plans really work? Consider whether you have a retirement plan or a true retirement strategy. While it is accurate that 92% of the Fortune 1000 companies offer a 409A Nonqualified Deferred Compensation Plan (NQDC) to Key Executives, plans can vary greatly. 409A Nonqualified Deferred Compensation Retirement Plan 409A Nonqualified Deferred Compensation can be the most versatile pay …