Section 457A definition

Section 457A means Section 457A of the U.S. Internal Revenue Code of 1986, as amended, and any regulations promulgated or U.S. Treasury Department or U.S. Internal Revenue Service guidance issued thereunder, as may be in effect from time to time.

Section 457A means Section 457A of the U.S. Internal Revenue Code of 1986, as amended, and any related regulations or other guidance promulgated thereunder.

Section 457A means Code Section 457A and the U.S. Treasury Regulations and guidance thereunder, and any applicable state law equivalent, as each may be promulgated, amended or modified from time to time.

Examples of Section 457A in a sentence

• A Participant's continued service with the Company, a parent of the Company or a subsidiary will be required in order for Options, Restricted Stock, Restricted Stock Unit and Stock Appreciation Rights subject to Section 457A of the Code to vest.

• Similarly, the Committee may, when appropriate, amend the Options, Restricted Stock, Restricted Stock Units or Stock Appreciation Rights made pursuant to this Plan to add terms that do not comply with the provisions of Code Section 457A, subjecting holder of the Options, Restricted Stock, Restricted Stock Units or Stock Appreciation Rights to early income recognition under Code Section 457A attributable to such Options, Restricted Stock, Restricted Stock Units or Stock Appreciation Rights.

• Notwithstanding the foregoing, the tax treatment of the benefits provided under the Plan or any Award Document is not warranted or guaranteed, and in no event shall the Company be liable for all or any portion of any taxes, penalties, interest or other expenses that may be incurred by the Participant on account of non-compliance with Section 409A or Section 457A of the Code.

• The Plan and each Option Agreement, Restricted Stock Agreement, Restricted Stock Unit Agreement, and Stock Appreciation Right Agreement is intended to meet the requirements of Section 457A of the Code and will be construed and interpreted in accordance with such intent, except as otherwise determined in the sole discretion of the Administrator.

• The parties further intend that all payments and benefits under this Agreement be exempt from Section 457A of the Code.

More Definitions of Section 457A

Section 457A means Section 457A of the Code, including any valid regulation or other official guidance promulgated thereunder.

Section 457A means Section 457A of the Code and the regulations and other guidance promulgated thereunder.

Section 457A means Section 457A of the Code and the regulations and guidance thereunder, as they may be amended or modified from time to time.

Section 457A means Section 457A of the Code and the related Treasury guidance and regulations.

Section 457A means Section 457A of the Code and all regulations, guidance, compliance programs and other interpretive authority thereunder.

Section 457A means Section 457A of the Code and the final Department of Treasury regulations issued thereunder. (kk) “Separation From Service” shall have the meaning ascribed to such term in Section 409A.

Section 457A means Section 457A of the US Tax Code, and any United States Treasury regulations and/or other official guidance promulgated thereunder.