Accounting firm M&A deals often involve complex tax issues, and it’s important to understand their implications before undergoing negotiations and diligence so that you aren’t caught off-guard or have ...

Expanded availability of the rules for transaction-based compensation for stock rights and incentive stock options. The final regulations allow employers to delay the payment of deferred compensation ...

Section 409a of the internal revenue code establishes guidelines for the treatment of "nonqualified deferred compensation." Essentially, this refers to any money received in a future year for work you ...

Are your clients at risk from penalties on deferred comp plans? One of your clients, Sally, is a 50-year-old senior sales executive who, at your recommendation, for several years has been putting her ...

The “short term deferral exception” in the regulations to Section 409A is perhaps the most important exception to coverage by Section 409A for many compensation plans. Its name is a misnomer because ...

Saying “pay me later” can be tempting so taxes are due later. You can often navigate the tax concept of constructive receipt so you are taxed later. But in 2004, Congress restricted deferring income ...

Thomas C. Foster, director, McCandlish Holton, PC, Richmond, Va. Estate planners need to identify Internal Revenue Code Section 409A issues when advising executives and professionals who participate ...

Under Section 409A, a covered plan must be compliant both in form (documentation) and operation (administration). Therefore, there are certain minimum requirements for plan documentation to comply ...

Welcome to Talking T&E for Advisors, where Trusts & Estates Editor in Chief Susan Lipp and Jamie Hopkins, chief wealth officer at Bryn Mawr Trust, take seemingly complex estate planning issues and ...

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