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409A Failures: New Corrections Under Guidance and Case Law

Kevin P. O'Brien and Rosina B. Barker
Tax Notes

Kevin P. O’Brien is a partner at Ivins, Phillips & Barker Chtd. in Washington, D.C., where he focuses on employee benefits and executive compensation.

This article discusses recent legal developments under section 409A affecting the correction of mistakes involving non-vested, nonqualified deferred compensation and impermissibly delayed payments."

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