Section 409A was added to the Tax Code in 2004 to, among other things, limit the ability of companies and their executives to optimize tax outcomes by controlling the timing of deferred compensation ...

You've climbed the corporate ladder, you're making good money and suddenly someone from human resources presents you with a newfangled employee benefit -- the opportunity to participate in a deferred ...

Forbes contributors publish independent expert analyses and insights. Robert W. Wood is a tax lawyer focusing on taxes and litigation. Saying “pay me later” can be tempting so taxes are due later. You ...

Deferred compensation allows individuals to delay receiving part of their income until a future date, often during retirement. This strategy is appealing for retirement savings and tax management, as ...

When companies withhold a portion of an employee's pay until a specified date, usually after the employee retires, that withheld portion is termed deferred compensation. Businesses provide deferred ...

Approximately 300 former Morgan Stanley financial advisors have filed arbitration claims against the company, with at least ...

A key part of the compensation package for some college and university presidents is money that they don’t receive in their paychecks. Formally known as deferred compensation, such payments can take ...

It was more than a little ironic, therefore. that American International Group, Inc. said that it is terminating 14 voluntary deferred compensation programs involving 5,600 employees and independent ...

The fight over deferred compensation for advisors who have left their firms has now spilled over to Merrill. A putative class action suit filed in federal court in North Carolina late last month ...

It is not unusual for deferred compensation (eg. stock options, restricted shares, RSU, REUs, and a whole host of others) to be addressed in marital settlement agreements, either as assets divided in ...

You can attract and retain top executives by offering deferred compensation plans. This plan is an agreement in which you promise to pay part of the executive's salary at a future time. The attraction ...

In big firms' fight to avoid paying deferred compensation to advisors who jump to rivals, much of the legal wrangling has centered on federal retirement law. But another factor is increasingly ...