Executive Compensation and Nonqualified Plans

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July 6, 2017
January 4, 2016
Kutak Rock has published its latest edition of the Employee Benefits News.
Newsletter
August 4, 2015

Recently, the Internal Revenue Service (IRS) released updates to its Audit Technique Guide for Nonqualified Deferred Compensation Plans (Audit Guide). The Audit Guide provides valuable information regarding what the IRS will look at in the event it audits a Nonqualified Deferred Compensation Plan (NQDC Plan). This information is especially valuable in light of the IRS’ recent NQDC Plan audit initiative, which it is likely to expand once it finishes with the initial limited phase. For more information, please read our client alert.

Client Alert
July 31, 2014
In May, the IRS announced that it had launched an audit initiative to gauge compliance with the rules for nonqualified deferred compensation arrangements under Internal Revenue Code Section 409A. Yesterday, we participated in a national conference with the IRS where IRS agents provided their unofficial opinions regarding the focus and applicability of the Initiative as well as other relevant matters under Code Section 409A. To learn what we learned, please read our client alert.
Client Alert
June 26, 2014
On June 25, 2014, the U.S. Supreme Court issued its long-awaited ruling in Fifth Third Bancorp v. Dudenhoeffer, a case involving an ESOP fiduciary’s duties in deciding to sell or hold employer stock in an ESOP. For additional information, please read our client alert.
Client Alert
February 28, 2014
October 4, 2013
September 13, 2013
October 31, 2012

Nonqualified Deferred Compensation arrangements that provide for payments based on the execution of a release of claims may need to be amended for compliance with Internal Revenue Code Section 409A by December 31, 2012.

Client Alert