An article authored by Kelly S. Kuglitsch has been published in the January/February 2018 issue of the Journal of Corporate Taxation. The article provides an overview of the tax code section that governs most forms of non-qualified deferred compensation and executive compensation arrangements, as well as the reasons for its enactment and practical tips for ensuring compliance with its requirements. Click here to read “Spotting Issues Under Section 409A: Perspective and Practice Tips,” Kelly S. Kuglitsch, Corporate Taxation, Vol. 45, No. 1, © 2017 Thomson Reuters/Tax & Accounting.
Attorney Kuglitsch is a member of O’Neil, Cannon, Hollman, DeJong & Laing S.C.’s Employment Law Group, where she concentrates her practice on employee benefits and executive compensation matters. She is an officer of the State Bar of Wisconsin Taxation Section Board of Directors and a former President of Wisconsin Retirement Plan Professionals, Ltd. Attorney Kuglitsch has spoken and written nationally on executive compensation and qualified retirement plan compliance, and assists clients in complying with state and federal compensation and benefit plan requirements.