Short-Term Deferral. This Award is intended to satisfy the “short-term deferral” rules of Section 409A of the Internal Revenue Code and the regulations thereunder and therefore is not subject to Section 409A of the Internal Revenue Code. If it is determined that this Award is not a short-term deferral, the administration of this Award shall comply with Section 409A of the Internal Revenue Code and the regulations thereunder.
Appears in 11 contracts
Samples: Restricted Stock Unit Agreement (BOISE CASCADE Co), Restricted Stock Unit Agreement (BOISE CASCADE Co), Restricted Stock Unit Agreement (BOISE CASCADE Co)