Deferred Compensation: A Primer on Section 409A of the Code and Why it Matters

Lowenstein Sandler

On this episode of “Just Compensation,” the hosts provide an introduction into Section 409A, the complicated tax code provision that governs non-qualified deferred compensation: when does it apply, how do you comply with it, what are the exceptions, and what are the implications of noncompliance? 

Speakers:

• Darren Goodman, Vice Chair, Executive Compensation and Employee Benefits
• Megan Monson, Partner, Employee Benefits & Executive Compensation
• Jessica Kriegsfeld, Associate, Executive Compensation and Employee Benefits

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