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Taxation & Estate Planning

: TaxProf Blog

Hussey: § 409A and Small Business

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Michael J. Hussey (Widener) has published I.R.C. § 409A and the Small Business, 37 Cap. U. L. Rev. 889 (2009). Here is the Conclusion: The enactment of I.R.C. § 409A has changed dramatically the landscape of nonqualified deferred compensation for publicly-traded corporations but has also had an impact on closely-held...

Full post as published by TaxProf Blog on May 01, 2010 (boomark / email).

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