Section 409A definition

Section 409A means Section 409A of the Code and the regulations and other guidance promulgated thereunder.

Section 409A means Section 409A of the Code.

Section 409A means Section 409A of the Code and the regulations and guidance of general applicability issued thereunder.

Examples of Section 409A in a sentence

• To the extent that any award described in this Section 3.2 constitutes nonqualified deferred compensation subject to Section 409A of the Code, any payment contemplated hereby with respect to such award shall be made in accordance with this Agreement and the applicable award’s terms or, if later, at the earliest time permitted under the terms of such award that will not result in the application of a tax or penalty under Section 409A of the Code.

• It is intended that the Restricted Stock Units awarded hereunder be exempt from the application of Section 409A of the Internal Revenue Code and applicable guidance thereunder (“Section 409A”) and the Plan and this Agreement shall be construed in a manner that effects such intent.

• Each amount to be paid or benefit to be provided under this Agreement shall be construed as a separate and distinct payment for purposes of Section 409A.

• This Agreement shall be interpreted and construed to reflect the intent of the Company that this Agreement be classified as a short-term deferral arrangement exempt from the provisions of Code Section 409A.

• The parties intend for the payments and benefits under this letter agreement to be exempt from Section 409A of the Internal Revenue Code of 1986, as amended and intend that this letter agreement shall be construed and administered in accordance with such intention.

More Definitions of Section 409A

Section 409A means Section 409A of the Code, and any final Treasury Regulations and Internal Revenue Service guidance thereunder, as each may be amended from time to time.

Section 409A means Section 409A of the Code and all regulations, guidance, compliance programs and other interpretative authority thereunder.

Section 409A means Section 409A of the Internal Revenue Code of 1986, as amended, and the regulations and other interpretive guidance promulgated thereunder, as in effect from time to time.

Section 409A means Section 409A of the Code and the Department of Treasury regulations and other interpretive guidance issued thereunder, including, without limitation, any such regulations or other guidance that may be issued after the Effective Date.

Section 409A means Section 409A of the Code and the Department of Treasury regulations and other interpretive guidance issued thereunder, including without limitation any such regulations or other guidance that may be issued after the Effective Date.

Section 409A means Section 409A of the Code, or any successor provision, and applicable Treasury Regulations and other applicable guidance thereunder.

Section 409A means Section 409A of the Code and the final Department of Treasury regulations and other interpretive guidance issued thereunder.