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Services > Valuations & Advisory > Section 409A Valuation

Section 409A of the Internal Revenue Code was passed into law to eradicate abuses of distribution timing, election timing, and the acceptance of accelerated payments under a variety of unqualified deferred compensation arrangements. Section 409A dictates the rules which such unqualified deferred compensation arrangements must adhere to. Failure to comply with the requirements results in a stiff penalty, generally amounting to the exposure to immediate taxation of all amounts that were deferred under the plan for the current and all previous years, in addition to becoming subject to an additional 20% excise tax. Viant Capital is well-qualified to perform valuations that conform to these strict government regulations.