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Most companies focus on Section 409A and the exemptions to 409A when designing their deferred compensation plans. Section 409A and section 457(f) problems, however, can be lurking in employment agreements, often in innocuous phrases promising benefits to employees and former employees, or in severance arrangements for former employees. Section 409A promises in employment agreements and severance agreements must meet the same timing rules and distribution rules as more formal deferred compensation plans. We will discuss real-life examples in practice and provide suggestions for keeping agreements on the section 409A path.
