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Analyzing Separations from Service Under Section 409A (PDF)
Groom Law Group via Bloomberg BNA Pension & Benefits Daily Link to more items from this source
Jan. 28, 2015
"Nonqualified plans, including severance and change in control plans subject to Section 409A, are frequently designed to commence benefit payments to an employee after the employee incurs a 'separation from service,' which is a permissible payment trigger. However, the rules surrounding the Section 409A definition of 'separation from service' are complex, and it is not always clear when an employee separates from service -- and consequently, when the employee's deferred compensation should be paid. This article discusses the Section 409A rules relating to the separation from service payment trigger, and how those rules apply in several scenarios commonly faced by companies."

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