Change in Control Events Under Section 409A Checklist | Practical Law

Change in Control Events Under Section 409A Checklist | Practical Law

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Change in Control Events Under Section 409A Checklist

Practical Law Checklist 3-517-0651 (Approx. 11 pages)

Change in Control Events Under Section 409A Checklist

by Practical Law Employee Benefits & Executive Compensation
MaintainedUSA (National/Federal)
A Checklist addressing the requirements for a change in control event under Section 409A of the Internal Revenue Code. If nonqualified deferred compensation subject to Section 409A is payable on a change in control, then it can be paid on a transaction only if that transaction satisfies Section 409A's requirements.