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IRS Begins Targeted Examinations of Large Employers for Section 409A Compliance
Kilpatrick Townsend Link to more items from this source
May 15, 2014
"Prior IRS audit activity has focused on key section 409A problem areas, such as: [1] Impermissible payment triggers (e.g., signing of a release of claims); [2] Six-month delay and identifying 'specified employees'; [3] Faulty reliance on short-term deferral exception; [4] Bad 'good reason' definition; [5] Lack of 409A 'savings clause'; [6] Accelerated vesting of equity and cash awards on 'retirement'; and [7] Application of the 409A 'substitution rule' (particularly in severance situations)."

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