Taxable reimbursements

[Guest JM123]

The final regs provide that certain taxable reimbursements, e.g., moving expenses for relocated employees, are not covered by 409A. What if they are made in-service, before separation (without regard to any separation from service)? I suspect it's not covered, but can't find any written guidance confirming this.

[Guest JM123]

anyone have any idea?

[Steelerfan]

I thought that the regs provided that taxable reimbursements would generally be suject to 409A, but you be ok if the reimbursement was made by the end of the year following the year in which the expense was incurred. Sorry can't provide a cite at the moment.

[Guest Greg Hitchcock]

The final regs provide that certain taxable reimbursements, e.g., moving expenses for relocated employees, are not covered by 409A. What if they are made in-service, before separation (without regard to any separation from service)? I suspect it's not covered, but can't find any written guidance confirming this.

1.409A-3(i)(1)(iv) provide special rules for taxable reimbursement related to specifying a date for payment. Preamble VII.B.2. describes further.