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409A May Even Affect Teachers' Pay


by Jane Oglesby Francis
Rebecca L. Hudson
Sarah H. Marks
Holland & Hart LLP
Denver Office

Elizabeth A. Nedrow
Leslie Thomson
Holland & Hart LLP
Billings Office

June 16, 2008

Previously published on August 9, 2007

Since Tax Code Section 409A was passed in October 2004, we have issued several Alerts covering various topics and developments in the deferred compensation arena. In our last Alert ("Don't Let Time Fly"), we pointed out that there are many types of arrangements that are prone to 409A compliance issues. To emphasize again how broad the reach of 409A really is, this Alert calls your attention to another type of compensation arrangement that has significant 409A implications.


 

The views expressed in this article are solely the views of the author and not Martindale-Hubbell. This article is intended for informational purposes only and is not legal advice or a substitute for consultation with a licensed legal professional in a particular case or circumstance.




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