Deferred compensation programs: Do's, don'ts and deadlines under Section 409A.

Employee Benefit News has published several articles on the new Section 409A of the Internal Revenue Code, but many HR-benefit managers are still confused about its implications. The primary reason is the broad scope of the new law - its tentacles reach into areas that were not expected by benefit professionals. Also, many employers are still unaware of its requirements.

In this article, the first in a series, Frank Palmieri, Esq., of Palmieri & Eisenberg, answers questions about the application of Section 409A to various deferred compensation programs.

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