Internal Revenue Code Section 409A: Regulations governing nonqualified deferred compensation, including tax implications, timing of income recognition, FICA/FUTA tax treatment, and constructive receipt doctrine
ERISA (Employee Retirement Income Security Act): Federal law governing employee benefit plans, including considerations for plan status, funding requirements, fiduciary duties, and reporting obligations
Fair Labor Standards Act (FLSA): Federal law establishing standards for minimum wage, overtime pay calculations, and recordkeeping requirements that must be considered in deferred compensation arrangements
State Wage and Hour Laws: State-specific requirements for wage payment, tax implications, and deferred compensation regulations that vary by jurisdiction
Securities Laws: Federal and state regulations regarding whether the arrangement constitutes a security, including registration and disclosure requirements
Bankruptcy Code: Provisions affecting the protection of deferred amounts and priority of claims in case of employer bankruptcy
Social Security and Medicare: Requirements regarding Social Security contributions, Medicare tax obligations, and their interaction with deferred compensation
State Unemployment Insurance: State-specific requirements for unemployment insurance contributions and their application to deferred compensation
Corporate Governance Requirements: Company-specific and regulatory requirements for approval and implementation of deferred compensation arrangements
