Non-Qualified Deferred Compensation: The Impact of Section 409A

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Section 409A, enacted in 2004, ushered in sweeping changes that revolutionized the structure and payment of non-qualified deferred compensation (NQDC) after Jan. 1, 2005. The section was unique among tax legislation for the way it changed the landscape of NQDC, which until then had been largely unregulated. Compliance today requires a practical understanding of these complex rules and regulations.