MFA Comments on Treasury/IRS Proposals on Application of Section 409A to Nonqualified Deferred Compensation Arrangements.
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Issues & Policy 
MFA Submits Comments to IRS on Department of the Treasury and IRS Proposed Regulations on Nonqualified Deferred Compensation Arrangements01.13.06
MFA Comments on Treasury/IRS Proposals on Application of Section 409A to Nonqualified Deferred Compensation Arrangements.
Topics: Internal Revenue Service IRS, deferred compensation, Department of the Treasury, alternative investment industry, hedge funds, fund of funds, managed futures funds, implementation period, good faith violation, tax, interest, back-to-back arrangements, Trust, performance-based compensation, partnership, limited liability companies, management fee, incentive fee, profit allocation, service providers, partner, residual deferral, subaccount, taxable distribution, separation from service distribution, federal income tax, portfolio managers, deferral election, general partnership practice, taxable year, forfeiture, incentive compensation, vesting, fiscal period, fiscal period compensation, fiscal year, United States, technical corrections legislation, non-U.S. service recipient, non-U.S. hedge fund, hedging, set aside, general creditors, creditor, trustee, brokerage, custodian accounts, jurisdiction, liquidation, material modification, offshore trust, real estate, fair market value, net asset value, NAV, managed account, equity, funds under management, third party funds, payment events, Section of Taxation of the American Bar Association,