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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.”