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KPMG report: Section 409A and equity compensation

KPMG report: Section 409A and equity compensation

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


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A KPMG report [PDF 120 KB] focuses on how those rules apply to equity compensation: What’s News in Tax: Section 409A: Fifteen years later

Read a November 2019 report concerning rules for defined compensation arrangements under section 409A: TaxNewsFlash

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