However, if the deferred compensation does not comply with Section 409A requirements, compensation is subject to certain additional taxes, including an additional 20% income tax. 409A problems in employment contracts may result from bonuses, severance agreements, stock bonuses, clearances and repayment agreements. 2.5 Expenses. After submitting expense notes in the manner defined by the company, the company will pay reasonable travel and other reasonable business expenses related to the employment of Executive with the company, in accordance with the company`s guidelines set out in the Company`s Executive Manual. To the extent that payments or refunds to the executive under this agreement, including but not limited to this section 2.5, are considered compensations for the executive to which Section 1.409A-3 (i) (i) (1) (iv) would apply, these amounts are considered appropriate without delay, but no later than December 31 of the year in which the costs are incurred. , paid or refunded.