Deferred Compensation Plans

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News you can use on tax regulations, court decisions, legislation, and practice management.

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As a tax practitioner, you may have contemplated adding personal financial planning services to your practice. There is a natural progression to go from being your client's most trusted tax advisor to also being their most trusted personal financial advisor. But you have questions: will it be profitable? How do I get started? What are other CPA firms doing? All of these questions are addressed in a new research study published by the AICPA's PFP Section that can show you how to expand your services into this lucrative niche area that is a great compliment to your tax practice.

The Personal Financial Planning Section of AICPA and Moss Adams LLP are pleased to announce the results of their first joint study of CPA financial planning and advisory practices- AICPA/Moss Adams CPA Financial Planning Practice Study.

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Deferred Compensation Plans

This section includes information and guidance on tax issues for deferred compensation plans.

AICPA Comments on Notice 2007-100, Recommendations for a Section 409A Correction Program
This document describes AICPA’s comments on Notice 2007-100. Learn More>>

Treasury Extends Time for 409A Compliance Through 2008

PriceWaterhouseCoopers summarizes the guidance on the extended transition period for 409A. Learn More>>

Final Section 409A Regs Described
This document, published by Deloitte Tax LLP, describes the provisions of the final Section 409A deferred compensation regulations, with particular focus on aspects that differ from the proposed regulations. Learn More>>

How Section 409A Final Regs Affect Partnerships and Small Business

PriceWaterhouseCoopers evaluation of how the the section 409A final regulations affect nonqualified deferred compensation plans for partnerships and small business. Learn More>>

Deferred Compensation for Non-Profit Executives

This PowerPoint, published by Grant Thornton describes types of deferred compensation plans available to exempt entities and the impact of 409A on deferred compensation plans maintained by exempt entities. Learn More>>

Grant Thornton Presentations on 409A Regs

This section includes presentations by Grant Thornton in two separate Webcasts that highlight the scope of final 409A regulations and its practical application. Transition rules, effective dates, and observations are dispersed throughout. Learn More>>

Nonqualified Stock Options

Unlike an incentive stock option (ISO), which must meet certain requirements under Internal Revenue Code Section 422 to achieve its tax-favored status, a nonqualified stock option (NQSO) is a stock option that either does not meet statutory requirements or specifically states that it is an NQSO. Learn More>>

FIN 48 Compensation and Benefit Issues

This presentation, published by Deloitte, describes the importance of FIN 48, gives a brief understanding of FAS 109 and FIN 48 and describes the responsibilities of compensation and benefits professionals in complying with FIN 48. Learn More>>

Applying Section 409A to Partnerships

This document, describes how the provisions of the final Section 409A deferred compensation regulations apply to partnerships. It also mentions that subsequent regulations will offer a more detailed explanation of how partnerships and LLCs are affected by Section 409A. Learn More>>

PWC Insights on Separation from Service and Separation Pay Under 409A Regs

This document, published by PriceWatershouseCoopers, highlights the separation from service and separation pay issues under the section 409A regulations. These types of arrangements must be brought into compliance with the final regs by December 31, 2007. Learn More>>

PWC Offers Insight on 409A Final Regs

This document, published by PriceWaterhouseCoopers, gives highlights of the final 409A regulations including transition rules, effective dates, and observations. Learn More>>

409A Nonqualified Deferred Compensation

This outline addresses: 409A legislation and notices; the design and strategy of deferred compensation plans; and, the impact of the tax rules on deferred compensation. Learn More>>

Treasury and IRS Issue Proposed Regulations on Deferred Compensation Under Section 409A These proposed regulations, prepared by the Treasury and IRS, give technical guidance on deferred compensation issues under section 409A,which governs plans and arrangements that provide nonqualified deferred compensation to employees, directors or other service providers. Learn More>>

AICPA Asks Congress to Reconsider 409A Nonqualified Deferred Comp Rules

This August 8, 2006, letter asks the leaders of the House Ways & Means and Senate Finance Committees to postpone the effective date of section 409A in order to reconsider narrowing its scope or repealing it entirely. Section 409A governs plans and arrangements that provide nonqualified deferred compensation to employees, directors or other service providers. Learn More>>

AICPA Comments on Proposed 409A Deferred Comp Regs

February 16, 2006. The AICPA offers technical comments on the proposed regulations on deferred compensation issues under new section 409A, governing plans and arrangements that provide nonqualified deferred compensation to employees, directors or other service providers. Learn More>>

IRS Issues Preliminary Guidance on New Section 409A

The IRS issued Notice 2006-4 which gives interim technical guidance related to the valuation of outstanding stock rights under section 409A governs plans and arrangements that provide nonqualified deferred compensation to employees, directors or other service providers. Learn More>>

AICPA Comments on Notice 2007-100, Recommendations for a Section 409A Correction Program

This document describes AICPA’s comments on Notice 2007-100. Learn More>>