Insights
Client Alert
409A Regulations Relating to Deferred Compensation Issues for Multinational and Non-U.S. Companies
November 08, 2005
By Mark Poerio, Erika Collins, Kenji Hosokawa and Lynda Noggle
Recently enacted Section 409A of the U.S. Internal Revenue Code dramatically alters the U.S. federal income tax treatment of “nonqualified deferred compensation plans.”