409A Deferred Compensation: The 2026 Guide to Nonqualified Plans, Taxes, and Rules
Quick Answer Section 409A of the Internal Revenue Code is the federal law that sets the rules for nonqualified deferred compensation plans. It was added by the American Jobs Creation Act of 2004 and applies to compensation deferred on or after January 1, 2005 . If you are a highly compensated employee participating in an…