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Common Compensation Arrangement and Section 409A Trap
Deloitte Link to more items from this source
Mar. 21, 2006
Excerpt: An arrangement that offers a participant a choice among various forms of compensation must comply with the deferral election requirements of IRC § 409A if one of the forms offered is deferred compensation subject to section 409A, even if the employee chooses a form that is otherwise exempt. In essence, the choice should be timed such that any choice of section 409A deferred compensation would be timely.

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