Code Section 409A definition

Code Section 409A means Section 409A of the Code and all applicable regulations and other guidance issued under or related to Section 409A of the Code.
Code Section 409A means the provisions of Section 409A of the Code and any rules, regulations and guidance promulgated thereunder, as modified from time to time.
Code Section 409A means Section 409A of the Code and the regulations and guidance promulgated thereunder.

Examples of Code Section 409A in a sentence

  • For purposes of determining the timing of payment of any obligations to pay nonqualified deferred compensation (within the meaning of Code Section 409A) under this Agreement that arise in connection with the Executive’s “termination of employment,” “termination” or other similar references, references to termination of employment or similar references shall mean a “separation from service” within the meaning of §1.409A-l(h) of the Regulations.

  • This Agreement is intended to comply with Code Section 409A to the extent subject thereto and shall be interpreted and administered in compliance therewith.

  • Any term used in this Agreement which is defined in Code Section 409A or the regulations promulgated thereunder (the “Regulations”) shall have the meaning set forth therein unless otherwise specifically defined herein.

  • Each amount to be paid or benefit to be provided to the Executive under this Agreement that constitutes nonqualified deferred compensation subject to Code Section 409A shall be construed as a separate identified payment for purposes of Code Section 409A.

  • The parties intend that payments or benefits payable under this Agreement are not subject to the additional tax imposed pursuant to Code Section 409A, and the provisions of this Agreement shall be construed and administered in accordance with such intent.


More Definitions of Code Section 409A

Code Section 409A means the provisions of Section 409A of the Code and any rules, regulations and guidance promulgated thereunder.
Code Section 409A means Section 409A of the Code.
Code Section 409A means Section 409A of the Code and applicable regulations and guidance issued thereunder;
Code Section 409A means section 409A of the Internal Revenue Code and the regulations thereunder.
Code Section 409A means Section 409A of the Code together with the treasury regulations and other official guidance promulgated thereunder.
Code Section 409A means Section 409A of the Code and the Treasury Regulations and other guidance issued thereunder.
Code Section 409A means Section 409A of the Code, and any final U.S. Treasury Regulations and U.S. Internal Revenue Service guidance thereunder, as each may be amended from time to time.