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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:
    Jul 7, 2010 11:00am-12:00pm CST
    Nov 1, 2010 1:00pm-2:00pm CST 

    Length: 60 Minutes.
    Level: Intermediate
    Prerequisite: 1099 Basics.
    Credits: CPE Credits. 
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