409A Update

Take an in-depth look at the changes to Section 409A and Form 1099-MISC Box 15a and 15b. From the A/P context, this relates to plans offered to directors and independent contractors. Final regulations were issued in April of 2007 with notices providing additional relief issued.

Identify the four categories of nonqualified deferred compensation (NQDC) and determine if your company may have reporting issues

Determine deferred amounts includable in income

Understand the Constructive Receipt Doctrine

Review the plans covered by 409A

Which plans are exempt from 409A?

Document relief of certain obligations

Find out what is reportable on the 1099-MISC and which box to report in

Registration Fee: $89.00

Schedule: Nov 1, 2010 1:00pm-2:00pm CST

Length: 60 Minutes.
Level: Intermediate
Prerequisite: 1099 Basics.
Credits: CPE Credits.
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Tags: 1099, 1099 reporting, 15a, 15b, 409A, deferred compensation, tax training

409A Update

Guide to B-Notice Processing

Year-End Reporting

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