Proposed 409A regulations: Part 1: Deferred compensation subject to 409A
Article Abstract:
A report on the 2004 Jobs Act added Section 409A, which was enacted to eliminate perceived abuses in the area of deferred compensation, is presented. Section 409A imposes operational and design requirements on deferred compensation plans.
Publication Name: Business Entities
Subject: Business
ISSN: 1524-3583
Year: 2006
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Proposed regulations on adjustments to NUBIG
Article Abstract:
A new regulation is proposed addressing adjustments to net unrealized built-in gain of S corporations in The United States. A report on this regulation with example is presented.
Publication Name: Business Entities
Subject: Business
ISSN: 1524-3583
Year: 2004
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- Abstracts: Proposed regulations address relief for real estate professionals under the passive loss rules. "Thumbs up" for the proposed activity regulations
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