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Deferred Compensation: A Primer on Section 409A of the Code and Why it Matters

Lowenstein Sandler's Executive Compensation and Employee Benefits Podcast

Release Date: 05/16/2024

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On this episode of “Just Compensation,” the hosts provide an introduction into Section 409A, the complicated tax code provision that governs non-qualified deferred compensation: when does it apply, how do you comply with it, what are the exceptions, and what are the implications of noncompliance? 

Speakers:

Darren Goodman, Vice Chair, Executive Compensation and Employee Benefits
Megan MonsonPartner, Employee Benefits & Executive Compensation
Jessica Kriegsfeld, Associate, Executive Compensation and Employee Benefit