Dennis A. Minich


Articles:

  • Monday, June 25, 2012
    It has been almost eight years since the enactment of Section 409A setting forth the complex rules governing the timing, form and tax treatment of nonqualified deferred compensation payments. The final regulations under Section 409A were effective January 1, 2009, at which time non-grandfathered deferred compensation plans had to be updated to comply with...
  • Monday, July 5, 2010
    Almost six years have passed since the nonqualified deferred compensation plan rules were enacted by the American Jobs Creation Act of 2004. The Act created new section 409A under the Internal Revenue Code of 1986, as amended. Section 409A mandates specific requirements for nonqualified deferred compensation plans in order for recipients of the deferred...