Employee Benefits Blog

Short-Term Deferral Day is Right Around the Corner

Section 409A, the provision of the Internal Revenue Code that regulates the time and form of payment of nonqualified deferred compensation, contains a helpful exception for “short-term deferrals.” Specifically, Section 409A provides that a payment will not be considered nonqualified deferred compensation if the employer makes the payment on or prior to the 15th day […]

February 21, 2022 | 2 min read | Tagged: 409A, annual incentive, Code Section 409A, deadline, deferred compensation, Internal Revenue Code, IRC, March 15, short term deferral

Greg Gautam Partner

Certain Information Statements for ISOs and ESPPs Due by January 31, 2017

As reported in Part 1 of our 2016 End of Year Plan Sponsor “To Do” List, Section 6039 of the Code requires employers to provide a written information statement to each employee or former employee and file information returns with the IRS regarding: (1) the transfer of stock pursuant to the exercise of an Incentive […]

January 12, 2017 | 1 min read | Tagged: 6039, CODE, Employee Stock Purchase Plan, ESPP, Form 3921, Form 3922, Incentive Stock Option, information statement, IRC, IRS, ISO, Section 6039, stock, To do

Greg Gautam Partner