IRS Changes 409A Regs: Stock Plans & Exec Comp Impacted
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The IRS issued proposed regulations that modify and clarify various parts of the final regulations on IRC Section 409A and the previous proposed income-inclusion regulations. While these changes and elucidations may be welcome, they do not alter the cumbersome and complex 409A regulatory framework for nonqualified deferred compensation and certain stock plans, or reduce the onerous taxes and penalties that a participant must pay when the company's plan is not in compliance, and they concern only very specific situations.
While the main impact of the proposed regulations is on executive eferred comp plans, they also affect certain situations involving stock options, SARs, and restricted stock units.
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