Few compliance violations impose tax penalties as severe as those that apply under Section 409A of the Internal Revenue Code to people covered under nonqualified deferred compensation agreements. Few ...

A properly constructed unfunded 1 nonqualified deferred compensation agreement can postpone payment of compensation for currently rendered services until a future date, with the intended objective of ...

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 ...

Non-Compete Agreements are contracts, typically formed in employment or business purchase contexts, where one party agrees to refrain from engaging in a particular ...