Quiz
A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z
I
Income Inclusion Rules

IRS regulations on the calculation of deferred compensation that is includible in income for a violation of Section 409A, along with additional taxes resulting from the violation. The rules also provide that when a nonqualified deferred compensation arrangement fails to meet the 409A requirements, it can be "corrected" in certain situations to avoid any income inclusion and additional 409A taxes. (For details, see the related FAQ at our sibling website myNQDC.com, a resource on nonqualified deferred compensation.) The regulations were proposed in 2008 and modified by proposed regulations in 2016.

Return to list Register Now

Try the new myStockOptions.com Glossary App! Now available for Android and iOS.

Get it on Google Play
The content is provided as an educational resource.
myStockOptions.com shall not be liable for any errors or delays in the content, or any actions taken in reliance thereon.
Copyright © 2000-2018 myStockPlan.com, Inc. U.S. Patent 7,353,200.
Contact editors@mystockoptions.com for licensing information