A Question-and-Answer Guide to Code Section 409A

Client Advisory
Updated as of October 2017

We have recently updated our A Question-and-Answer Guide to Internal Revenue Code Section 409A to reflect the final regulations under Internal Revenue Code Section 409A. This Client Advisory provides, in a user friendly, question-and-answer format, a summary of the guidance available to date on this important new law that broadly affects a multitude of nonqualified deferred compensation arrangements. We will continue to update this Guide from time to time as the law develops.

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