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Substantial Risks of Forfeiture -- Mintz Levin Deferred Compensation Advisory Series Issue No. 6
Mintz Levin 
Feb. 16, 2006
Excerpt: The new rules, which are set out in §409A of the Internal Revenue Code ..., generally provide that, unless certain requirements are met, amounts deferred under a non-qualified deferred compensation plan will be includible in gross income in the year the amounts are no longer subject to a substantial risk of forfeiture and to the extent not previously included in gross income. Accordingly, what constitutes a 'substantial risk of forfeiture' is a matter of critical importance.
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