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Frequently Asked Question
How did the IRS modify the Section 409A regulations in 2016?

On June 21, 2016, the IRS issued proposed regulations that modify and clarify various parts of the final Section 409A regulations and the proposed income-inclusion regulations. In the view of experts, these proposals…

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More FAQs
Is changing the investment choices in my NQDC account allowed by Section 409A?
After I stop working for my company, can I continue to consult or perform any services for it without causing problems related to my NQDC distributions?
Can certain life events accelerate distributions, such job loss, disability, an unforeseeable emergency, or death?
How do I change the timing or form of my distribution?
If my company pays my bonus just a few months after the end of the year, is that nonqualified deferred compensation? Is there a grace period or short-term exception so that it is not penalized?
What appears on my W-2 if my plan has violated Section 409A?
Can I protect myself from tax penalties through provisions in my NQDC agreement or employment agreement?
Can I (or my company) fix a tax mistake I made in deferring my income or in the distribution without being penalized?
Does the IRS scrutinize companies’ NQDC arrangements in search of compliance problems with 409A?
What are the penalties if my NQDC plan violates Section 409A?

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