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A plan adopted before January 1, 2005, the effective date of the American Jobs Creation Act, which introduced IRC Section 409A on deferred compensation. A deferral made under a grandfathered plan and vested before the effective date of 409A do not need to follow the 409A rules, unless the plan itself is modified. These plans are likely to have additional distribution triggers, such as those for voluntary termination, and perhaps also the ability to request in-service distributions (with a penalty/haircut).