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KPMG report: Rules for defined compensation arrangements under section 409A

Defined compensation arrangements under section 409A

A comprehensive set of rules and definitions restricting employers and employees in the design and modification of deferred compensation arrangements—section 409A—was enacted 15 years ago.

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This report provides high-level background and generally describes the overall framework of those rules. 

Read a November 2019 report [PDF 147 KB]: What’s New in Tax: Section 409A: Fifteen years later.

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