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Frequently Asked Question
If my NQDC plan is linked in some way to my tax-qualified plans, does the tax-qualified plan need to follow the Section 409A rules?

The Internal Revenue Code has limits on the amount you may defer under a tax-qualified plan, such as…

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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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