第409A条适用于工人在当年挣得报酬，但将在未来一年支付的补偿。 这被称为“不合格的延期补偿”。 它与递延补偿有所不同，从形式上来说，主要表现在选择性延期与合格计划（如401k计划）的不同，或与403（b）、与457（b）计划的不同。 股票期权一般被视为递延补偿。 409A估值将决定一个“执行价格”，它必须等于或高于公平市价，同时该价格也是你公司的员工可以购买公司股票的 …

检查 409a 估值的步骤通常包括收集必要的文件、审查合格评估师出具的估值报告，以及确保估值符合当前的市场条件和公司财务情况。 公司应多久检查一次 409A 估值？

Reimbursement of expenses due to a tax audit or litigation must be paid by the later of (1) end of calendar year next following calendar year in which related taxes are remitted or, if none, (2) end of calendar year next following calendar year in which audit or litigation is completed.

Section 409A of the United States Internal Revenue Code regulates nonqualified deferred compensation paid by a "service recipient" to a "service provider" by generally imposing a 20% excise tax when certain design or operational rules contained in the section are violated.

deferred compensation plans. Not only are traditional nonqualified deferred compensation plans such as supplemental executive retirement plans affected, Section 409A also governs many plans that are not ordinarily considered deferred compensation, such as bonus plans, discount stock options, and even severa.

409a 折扣股票期权是一种以低于股票公平市场价值的价格授予员工的股票期权。 它受《国内税收法》第 409a 条管辖，并有关于其定价和征税的具体规则和规定。 也可以看看: 外汇交易在印度合法吗？ 了解事实; 英镑预测： 发现最新趋势和预测

Payment is permitted upon five events: death, disability, an unforeseeable emergency, separation from service and change in control, (the last four events are defined in the 409A regulations) or at a specified time or pursuant to a fixed schedule.

violation of section 409A if the plan does not provide a fixed date or yyy pyear by which payments are to be made • Accordingly, timely payment is critical • Exclusion does not apply if the amount is further deferred • Availability of an election to defer does not disqualify

New Code Section 409A: General Rules • Deferred compensation results in current taxable income as of the date the income is fully earned and not subject to a substantial risk of forfeiture unless the 409A rules are met.

Section 409A of the Internal Revenue Code and its related regulations (Section 409A) provide comprehensive rules governing the taxation of nonqualified deferred compensation.