itonewbie
Level 15
01-09-2021
06:40 AM
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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
Still an AllStar