Author Archives: wayne.h.miller

New Rules (And Pitfalls) For Non-Qualified Tax Deferred Compensation Plans

April 1, 2005 Comments Off on New Rules (And Pitfalls) For Non-Qualified Tax Deferred Compensation Plans

The recently enacted American Jobs Creation Act of 2004 has made substantial changes to the tax rules governing non-qualified deferred compensation plans. These provisions (added as Section 409A to the Internal Revenue Code) permit the deferral of taxation only if ...