Section 409A

Example Definitions of "Section 409A"
Section 409A. Shall mean Section 409A of the Code and the regulations thereunder, as amended from time to time.
Section 409A. (and derivatives thereof) shall mean, when used in connection with a cessation of employment, that the Executive has incurred a separation from service as defined in Section 409A of the Internal Revenue Code of 1986, as amended (the "Code"), and guidance and regulations issued thereunder ("Section 409A")
Section 409A. Section 409A of the Code and related regulations, or any successor statute, and related regulations.
Section 409A. Means Section 409A of the Code and the regulations and administrative guidance promulgated thereunder.
Section 409A. Section 409A of the Internal Revenue Code of 1986, as amended, and the rules, regulations and guidance thereunder (or any successor provisions thereto).
Section 409A. Section 409A of the Internal Revenue Code and any regulations thereunder
Section 409A. Section 409A of the Internal Revenue Code, as the same may be amended from time to time, and any successor statute thereto. References in this Appendix A to Section 409A shall be deemed to mean and include any published guidance, regulations, notices, rulings and similar announcements issued by the Internal Revenue Service or by the Secretary of the Treasury under or interpreting Section 409A, decisions by any court of competent jurisdiction involving a Participant or a beneficiary and any... closing agreement made under section 7121 of the Code that is approved by the Internal Revenue Service and involves a Participant, all as determined by the Corporation in good faith, which determination may (but shall not be required to) be made in reliance on the advice of such tax counsel or other tax professional(s) with whom the Corporation from time to time may elect to consult with respect to any such matter. View More Arrow
Section 409A. Code Section 409A and all United States Department of Treasury and Internal Revenue Service regulations, guidance, and other interpretative authority thereunder
Section 409A. Section 409A of the Code and, for the avoidance of doubt only, the Treasury Regulations and other Department of Treasury guidance issued thereunder.
Section 409A. Section 409A of the Code, and the regulations, judicial interpretations and other binding guidance promulgated thereunder.
All Definitions