IRC Section 409A: Governs deferred compensation arrangements, including rules for timing of deferrals, distributions, and penalties for non-compliance
IRC Section 451: Regulates the timing of income recognition for tax purposes in deferred compensation arrangements
IRC Section 83: Governs the tax treatment of property transferred in connection with performance of services
ERISA: Employee Retirement Income Security Act - covers qualified retirement plans, fiduciary duties, and reporting requirements for employee benefit plans
FLSA: Fair Labor Standards Act - ensures compliance with minimum wage, overtime pay, and record-keeping requirements when structuring salary deferrals
State Wage and Hour Laws: State-specific requirements governing wage payments, deferred compensation, and related tax implications
Securities Laws: SEC regulations pertaining to deferred compensation, especially when involving company stock or other securities
FICA and Medicare Tax Requirements: Social Security and Medicare tax timing and withholding obligations for deferred compensation
Tax Withholding Regulations: Federal and state tax withholding requirements, timing of tax obligations, and constructive receipt doctrine
Uniform Commercial Code: Relevant sections pertaining to security interests in deferred compensation arrangements
