US Internal Revenue Code section 409A: impact on UK share incentives | Practical Law

US Internal Revenue Code section 409A: impact on UK share incentives | Practical Law

Section 409A of the US Internal Revenue Code can affect US taxpayers who participate in UK share plans. UK companies may need US tax advice to ensure their share plans do not cause problems for any employees who are US taxpayers.

US Internal Revenue Code section 409A: impact on UK share incentives

Practical Law UK Practice Note 9-375-8274 (Approx. 6 pages)

US Internal Revenue Code section 409A: impact on UK share incentives

by Practical Law Share Schemes & Incentives and Practical Law US Employee Benefits and Executive Compensation
Maintained • United Kingdom
Section 409A of the US Internal Revenue Code can affect US taxpayers who participate in UK share plans. UK companies may need US tax advice to ensure their share plans do not cause problems for any employees who are US taxpayers.