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
S
Section 415
The section of the Internal Revenue Code that sets limits on benefits, contribution amounts, and the amount of pay that can be considered in calculating contributions to qualified retirement plans. These limits are adjusted annually for cost of living increases. These limits make nonqualified deferred compensation plans popular for highly paid executives and key employees. The limits of Section 415 do not apply to stock options, ESPPs, or restricted stock/RSU plans.
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 © 2000-2023 myStockPlan.com, Inc. U.S. Patent 7,353,200.
Contact editors@mystockoptions.com for licensing information