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NEW! To Defer Or Not To Defer, That Is The Question: Same-Year Deferral Options Under Section 409A

With the 2016 tax-return season now in the rearview mirror, it’s time to consider what financial-planning options can be taken to defer compensation in 2017 and later. In particular, if anticipated tax-reform efforts result in lowering individual tax rates, you …

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Key Points in This Article
If you anticipate that tax-reform efforts will lower your tax rates, you may wish to defer 2017 income into later years by taking advantage of certain same-year deferral opportunities permitted under IRC Section 409A.
Section 409A permits a newly eligible employee to make an initial deferral election during the calendar year.
If any of the elections described in this article are to be considered, it is important to ensure that you and your company follow all of the requirements under Section 409A for deferral elections.