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Frequently Asked Question
UPDATES! Are severance payouts subject to the same six-month delay as other NQDC payments?

Severance payments and benefits are generally subject to Internal Revenue Code (IRC) Section 409A, including the requirement of a six-month delay in payments for select employees of a public company. However, the 409A regulations provide several exceptions to payments made upon an involuntary separation from service. These exceptions include…

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