This article originally appeared on the First Republic website. Receiving a 409A valuation is an essential step toward scaling your startup and reaching your business goals, as it allows you to issue ...

Welcome to Talking T&E for Advisors, where Trusts & Estates Editor in Chief Susan Lipp and Jamie Hopkins, chief wealth officer at Bryn Mawr Trust, take seemingly complex estate planning issues and ...

Most executives who participate in non-qualified deferred compensation plans spend more time thinking about how much to defer than about the rules governing when they can get it back. That is a costly ...

If you have equity as part of your retirement or executive compensation plans, you likely need a 409A valuation. The need for a valuation also applies if you are preparing to issue equity (equity ...

The rabbi trust has been so popular historically that the IRS released a model rabbi trust instrument in 1992 to aid taxpayers and to relieve the processing of requests on the IRS for advance rulings ...

The United States Court of Federal Claims recently issued an opinion confirming that § 409A of the Internal Revenue Code of 1986, as amended (“Code § 409A”), applies in the context of discount stock ...

The definition of “substantial risk of forfeiture” under Section 409A (409A SROF) further defines the constructive receipt doctrine and is more stringent than any of the other definitions under the ...

Section 409a of the internal revenue code establishes guidelines for the treatment of "nonqualified deferred compensation." Essentially, this refers to any money received in a future year for work you ...

On Feb. 8, the IRS made an usual offer to employers: on very short notice -- by Feb. 28 -- employers could inform the IRS of their intent to pay the back taxes and penalties owed by (non-insider) ...