(i) Certain severance arrangements, namely, those that provide for payment of severance only upon an involuntary termination of employment (i.e., a termination by the employer without Cause or, ...
The definition of “substantial risk of forfeiture” under Section 409A (409A SROF) further defines the constructive receipt doctrine and is more stringent than any of the other definitions under the ...
On April 10, 2007, the Internal Revenue Service (IRS) issued the final rules on 409A (409A) 1 after a comment period during which groups as diverse as the National Employment Lawyers Association and ...
Some results have been hidden because they may be inaccessible to you
Show inaccessible results