Internal Revenue Code Section 409A
United States, Income tax in the United States, Internal Revenue Code
Herausgegeben: Apostolis, Dismas Reinald
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Please note that the content of this book primarily consists of articles available from Wikipedia or other free sources online. Section 409A of the Internal Revenue Code regulates the treatment for federal income tax purposes in the United States of nonqualified deferred compensation paid by a "service recipient" to a "service provider". Service recipients are generally employers, but those who hire independent contractors are also service recipients. Service providers include executives, general employees, some independent contractors and board members, as well as entities that provide servic...
Please note that the content of this book primarily consists of articles available from Wikipedia or other free sources online. Section 409A of the Internal Revenue Code regulates the treatment for federal income tax purposes in the United States of nonqualified deferred compensation paid by a "service recipient" to a "service provider". Service recipients are generally employers, but those who hire independent contractors are also service recipients. Service providers include executives, general employees, some independent contractors and board members, as well as entities that provide services.
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