On June 6, 2012, Morgan Lewis presented the last installment in the 409A Basics Webinar Series, which centered on international issues with regard to 409A/457A.
Topics discussed included:
- The application of Section 409A to compensation arrangements with multinational employees
- Exemptions from Section 409A for certain foreign deferred compensation arrangements
- The application of Section 457A to compensation arrangements with employees working outside and inside the United States
- Exemptions from Section 409A and 457A for certain equity compensation awards