kennedyfamilync
Level 1
 
0 Cheers
itonewbie
Level 15

When the actual payout will occur is not what you should be concerned about.  Whether the deferral satisfies the requirements of §409A is what drives the reporting.  Failing to make a payment when the deferral is no longer subject to a substantial risk of forfeiture is one such example.

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Still an AllStar