Follow Us
© 2026 Arizent. All rights reserved.
Most employers are aware that Section 409A of the Internal Revenue Code requires all forms of nonqualified deferred compensation plans to be amended and restated prior to Dec. 31, 2008.
Severance plans were included in the arrangements requiring consideration under Section 409A, since they provide for post-employment payments that can be paid beyond two-and-a-half months after the end of the calendar year in which an employee leaves.
Frank Palmieri is an attorney who limits his practice to tax and ERISA employee benefit and employment related matters. Prior to founding Palmieri & Eisenberg, Mr. Palmieri headed the employee … Read full bio
For reprint and licensing requests for this article, click here.
Industry leaders weigh the pros and cons of brokerage and advisory scale created through M&As vs. boutique shops.
When providers rush to high-cost procedures, plan sponsors are left subsidizing a bypass of the underlying metabolic issues that most determine pregnancy success.
Despite not being a mandate, the passing of the bill could make a big difference in leaders’ approach.
As healthcare costs climb, more large employers are contracting directly with hospitals and health systems to work out prices, improve quality and steer care.
Asking difficult questions, pushing for transparency, and challenging how prices are set have helped a healthcare provider offer better coverage to its employees.
