Marla Aspinwall

Marla Aspinwall

Loeb & Loeb LLP

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IRS Issues Proposed Regulations on Nonqualified Deferred Compensation Arrangements for Governmental and Tax-Exempt Entities

The Treasury Department last week issued long-awaited proposed regulations under Section 457(f) of the Internal Revenue Code regarding nonqualified deferred compensation arrangements sponsored by governmental and tax-exempt...more

6/29/2016 - Deferred Compensation Health and Welfare Plans Internal Revenue Code (IRC) Severance Pay Tax Exempt Entities U.S. Treasury

IRS Releases Proposed Section 409A Regulations

The Treasury Department last week issued proposed regulations to supplement the existing guidance on the application of Section 409A of the Internal Revenue Code to nonqualified deferred compensation arrangements. ...more

6/29/2016 - Beneficiaries Deferred Compensation Forfeiture Internal Revenue Code (IRC) IRS Section 409A Section 457(f) Stock Options Transaction-Based Compensation U.S. Treasury Vesting

IRS Announces New Program to Audit Section 409A Compliance

Internal Revenue Code Section 409A (Section 409A) governs the federal income tax treatment of non-qualified deferred compensation and retirement plans and arrangements. Employer noncompliance in both documentation and...more

6/10/2014 - CIP Deferred Compensation Employer Liability Issues Employer Mandates Income Taxes Internal Revenue Code (IRC) IRS Retirement Plan Section 409A Tax Liability

California Doubling Of 20% Federal Tax Increase Under IRC Section 409A

Originally published in State Bar of California Taxation Section 2013 Sacramento Delegation in February 0f 2013. Executive Summary - Under Internal Revenue Code Section 409A (“Section 409A”), all amounts deferred...more

2/28/2013 - Deferred Compensation Income Taxes Pensions Qualified Benefit Plans Section 409A

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