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Why Do We Have to Worry About 409A? Our Incentive Plan Always Pays Out on Vesting
Miller & Chevalier 
Oct. 2, 2020 "The award will be considered vested at the time the retirement eligible executive could voluntarily walk out the door and still receive payment. Thus, if an award is granted to an executive who is 'retirement eligible' at the time of grant, the award would be vested at that time.... Unless the award is paid out within two-and-a-half months following the year the executive becomes retirement eligible, the award will provide deferred compensation!" MORE >> |
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