International Issues 409A/457A

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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