Section 409A

With almost 400 pages of final regulations issued by the Internal Revenue Service, Section 409A of the Internal Revenue Code affects the design of all but a few types of compensation and benefits arrangements that deliver deferred compensation. Mazursky Constantine has spent significant time and resources to ensure that each member of a large team of its attorneys has an in-depth working knowledge of Section 409A.

The severe penalties imposed on employees affected by non-compliance with Section 409A and the complexities of this section require a dedicated team of attorneys working collaboratively to help satisfy the attendant requirements. Mazursky Constantine is uniquely situated to provide that assistance.