Executive and Equity Compensation
Publications of Interest
Presentation | Webcast
Christian Mixter,
S. DiBernardo,
Thomas Kellerman
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits
The Internal Revenue Service (IRS) issued Notice 2005-94 on December 8, 2005, which suspends the deferred compensation reporting requirements imposed under Section 409A of the Internal Revenue Code (the Code) for the 20... more
Presentation | Webcast
Employee Benefits
Presentation | Webcast
Craig Bitman,
David Zelikoff,
Mims Zabriskie
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits
Many of our clients are asking us the same question: “What do we need to do by December 31, 2005 to comply with section 409A?”
The new requirements relating to deferred compensation under section 409A o... more
Presentation | Webcast
S. DiBernardo,
Heather Brookfield,
Mims Zabriskie
Equity Plan Issues Presentation
Presentation | Webcast
John Ferreira,
Zaitun Poonja,
Claudia Hinsch
Presentation | Webcast
David Zelikoff
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits
As we reported in two previous LawFlashes, Treasury and the IRS recently issued proposed regulations under section 409A of the Internal Revenue Code, as amended (the Code), which provide guidance on nonqualified deferre... more
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits
The most recent round of guidance furnished by the Treasury Department and the Internal Revenue Service with respect to deferred compensation arrangements under section 409A of the Internal Revenue Code provides a numbe... more
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits
On September 29, the Treasury Department and the IRS issued comprehensive proposed guidance for implementing and administering non-qualified deferred compensation plans, which are governed by section 409A of the Interna... more
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits
As reported in a prior LawFlash, the Commonwealth Court of Pennsylvania, in Ignatz v. Commonwealth of Pennsylvania , 849 A.2d 308 (Pa. Commw. Ct. May 12, 2004), upheld assessments of Pennsylvania personal income... more
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits
As discussed in a prior LawFlash, Section 409A of the Internal Revenue Code of 1986, as amended, which was added by the American Jobs Creation Act of 2004, provides that beginning on January 1, 2005, elections to defer ... more
Presentation | Speech
Gregory Needles
Presentation | Speech
Carolyn Ward
Presentation | Speech
Althea Day
Presentation | Webcast
S. DiBernardo,
Zaitun Poonja
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits
As noted in our prior LawFlashes, the recent Internal Revenue Service (IRS) guidance (Notice 2005-1) with respect to implementation of the new deferred compensation restrictions set forth in Section 409A of the Internal... more
Presentation | Webcast
Amy Kelly,
Joseph Ronan, Jr.,
David Zelikoff,
Mims Zabriskie
White Paper | Morgan Lewis White Paper
Joseph Ronan, Jr.
On December 20, 2004, the Internal Revenue Service released its initial guidance concerning the recently enacted federal tax laws affecting nonqualified deferred compensation plans. Contained in the American Jobs Creatio... more
LawFlash/Client Alert | Employee Benefits LawFlash
Joseph Ronan, Jr.
As previously reported, the American Jobs Creation Act of 2004 was enacted in October 2004. It revised U.S. tax law dramatically with respect to the structure and operation of deferred compensation plans, inclu... more
LawFlash/Client Alert | Employee Benefits LawFlash
Joseph Ronan, Jr.
The American Jobs Creation Act of 2004, enacted in late October, added new Section 409A to the Internal Revenue Code, which significantly changes the taxation of nonqualified deferred compensation plans. Sectio... more
Presentation | Webcast
Initial 409A Guidance
Presentation | Webcast
Althea Day,
Gary Rothstein
Presentation | Speech
Scott Adamson