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

  • To the extent that Section 409A applies to payments in the event of termination of employment under this Agreement, such payments shall be made only if the termination of employment is a "separation from service" within the meaning of Treas.

  • This Agreement is intended to be exempt from Section 409A of the Code to the greatest extent possible, to comply with Section 409A to the extent it is applicable and is to be interpreted and operated consistently with those intentions.

  • Whether a termination of employment has occurred will be determined based on all of the facts and circumstances and in accordance with regulations issued by the United States Treasury Department pursuant to Code Section 409A.

  • Unless deferred pursuant to a plan that complies with Section 409A of the Internal Revenue Code of 1986, as amended (“Code”), this bonus, if any, will be paid to the Executive no later than two and one-half months following the end of the relevant fiscal year in which the services are performed.

  • Subject to Section 409A, the Committee may postpone the issuance or delivery of Shares under this Award as the Committee may consider appropriate and may require the Recipient to make such representations and furnish such information as it may consider appropriate in connection with the issuance or delivery of Shares in compliance with applicable laws, rules and regulations.


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 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.