If you have equity as part of your retirement or executive compensation plans, you likely need a 409A valuation. The need for a valuation also applies if you are preparing to issue equity (equity grants or stock options) or...more
2/19/2025
/ Corporate Governance ,
Deferred Compensation ,
Employee Benefits ,
Fair Market Value ,
Internal Revenue Code (IRC) ,
IRS ,
Penalties ,
Section 409A ,
Tax Code ,
Tax Planning ,
Valuation
If you are not offering a supplemental executive retirement plan (“SERP”) to your officers and executives, you likely have to answer “no” to the above. Since a SERP is designed to supplement other retirement benefits offered...more