IRC 409A. The term “IRC 409A” shall refer to the final regulations issued by the IRS and the Treasury Department under Section 409A of the Code.
Appears in 24 contracts
Samples: Supplemental Executive Retirement Plan Agreement (Columbia Banking System Inc), Supplemental Executive Retirement Plan Agreement (Columbia Banking System Inc), Supplemental Executive Retirement Plan Agreement (Columbia Banking System Inc)
IRC 409A. The term “IRC 409A” shall refer to the final regulations issued by the IRS and the Treasury Department under Section 409A of the Code, and shall be deemed to include all related guidance issued.
Appears in 6 contracts
Samples: Supplemental Executive Retirement Plan Agreement (Columbia Banking System Inc), Supplemental Executive Retirement Plan Agreement (Columbia Banking System Inc), Supplemental Executive Retirement Plan Agreement (Columbia Banking System Inc)
IRC 409A. The term “IRC 409A” shall refer to Code section 409A, the final regulations issued by the IRS and the Treasury Department under Section 409A of the CodeCode section 409A, and all related guidance and notices thereon.
Appears in 2 contracts
Samples: Deferred Fee Agreement (Heritage Commerce Corp), Deferred Fee Agreement (Heritage Commerce Corp)
IRC 409A. The term “IRC 409A” shall refer to Section 409A of the Code and the final regulations issued by the IRS and the Treasury Department under Section 409A of the Code.
Appears in 2 contracts
Samples: Executive Supplemental Compensation Agreement (California BanCorp), Executive Supplemental Compensation Agreement (California BanCorp)
IRC 409A. The term “IRC 409A” shall refer to the final regulations issued by the IRS and the Treasury Department under Section 409A of the CodeCode and shall be deemed to include all related guidance issued.
Appears in 1 contract
Samples: Supplemental Executive Retirement Plan Agreement (Columbia Banking System Inc)
IRC 409A. The term “IRC 409A” shall refer to the final regulations issued by the IRS and the Treasury Department under Section 409A of the CodeCode and the related regulations or other guidance issued by the Internal Revenue Service and/or the Treasury Department.
Appears in 1 contract
Samples: Executive Supplemental Compensation Agreement (California BanCorp)
