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

• It is the intention of the parties that compensation or benefits payable under this Agreement not be subject to the additional tax imposed pursuant to Section 409A of the Internal Revenue Code of 1986, as amended (the “Code”), and this Agreement shall be interpreted accordingly.

• For purposes of this Agreement, phrases such as “termination of employment” shall be deemed to mean “separation from service,” as defined in Section 409A of the Code and the Treasury Regulations thereunder.

• For purposes of this Award Agreement, “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.

• If the Change in Control Benefit is subject to Section 409A of the Code and Executive is deemed to be a “specified employee” within the meaning of Code Section 409A(a)(2)(B)(i), the lump-sum payment will not be made until the seventh month following termination of employment.

• It is the intention of the parties that the provisions of this Agreement comply with the requirements of Section 409A of the Code and Treasury Regulations thereunder.

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.