Division IV · Executive and Equity Compensation

Part 18. Nonqualified Deferred Compensation, 409A, 457, and Executive Compensation

This Part covers NQDC, SERPs, 409A, 457(b), 457(f), top-hat plans, rabbi trusts, split-dollar life insurance (the economic benefit and loan regimes of Treas. Reg. §§1.61-22 and 1.7872-15, Notice 2007-34, and the §13(k)/§101(j)/ERISA overlays), 280G, 4999, 162(m), Code §4958 intermediate sanctions, and executive compensation.

Chapters

Also in this Part

• Issues to watchSubscribers
• Authorities cited in this PartSubscribers

Related Parts

• Part 19. Equity and Incentive Compensation — for award-type mechanics (ISOs/NSOs, ESPPs, restricted stock/83(b), RSUs, profits interests), FICA timing, securities overlay, and §4960
• Part 26. Severance, WARN, and Workforce Restructuring — for the §409A separation-pay exemptions worked in depth, the §457(e)(11) bona fide severance pay plan exclusion, and the ERISA plan-status, WARN, release, and taxation layers of any severance arrangement; this Part keeps the general §409A framework and §457(b)/(f) generally
• Part 25. Employee Benefits in Mergers and Acquisitions — for change-in-control and transaction payments
• Part 1. Controlled Groups and Affiliated Service Groups — for service recipient and employer classification
• Part 3. Fiduciary Duties and Prohibited Transactions — for top-hat/rabbi trust issue spotting
• Part 4. Reporting, Disclosure, Recordkeeping, and Claims — for top-hat filings and notices
• Part 21. Plan Corrections: EPCRS, VFCP, and DFVCP — only to confirm EPCRS does not correct 409A failures
• Part 17. Fringe Benefits and Employment Taxation — for the §79, §101(a), transfer-for-value, and §101(j) notice-and-consent rules that the split-dollar chapter applies; securities counsel for the Exchange Act §13(k) determination on any insider split-dollar arrangement; trusts-and-estates counsel for private (gift/ILIT) split-dollar