Outside Publications | Article
Daniel Hogans
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits
On Monday, September 10, in Notice 2007-78 (the Notice), the IRS granted companies sponsoring deferred compensation plans limited additional transition relief for bringing documents into compliance with section... more
Presentation | Webcast
S. DiBernardo,
Heather Brookfield,
Zaitun Poonja
Presentation | Webcast
Heath Miller,
Althea Day
Presentation | Webcast
Amy Kelly,
David Zelikoff,
Mims Zabriskie
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits
As reported in two previous LawFlashes, the IRS has issued final regulations (Final Regulations) under section 409A of the Internal Revenue Code, as amended (the Code) . The Final Regulations have an effective d... more
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits
On April 10, 2007, the IRS issued final regulations (Final Regulations) relating to nonqualified deferred compensation plans under section 409A of the Internal Revenue Code, as amended (the Code). Our first LawFlash on t... more
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits
On April 10, 2007, the Treasury Department and the IRS issued final regulations relating to nonqualified deferred compensation plans under section 409A of the Internal Revenue Code. Section 409A imposes restrictions on d... more
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits
As 2006 comes to a close, clients’ immediate concern is what needs to be completed by year end. The following checklist describes year-end action items with respect to (1) executive compensation and equity compensation p... more
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits
On November 30, 2006, the IRS, in Notice 2006-100, issued guidance related to reporting and wage withholding requirements for calendar years 2005 and 2006 with respect to deferred compensation arrangements under Section 409A... more
LawFlash/Client Alert | Employee Benefits LawFlash
ESOP and Employee Benefits
Morgan Lewis is pleased to announce that it has expanded its ESOP Team in Chicago, San Francisco, and Washington, D.C., adding four new attorneys to the firm’s Employee Benefits and Executive Compensation and Business and Fi... more
Presentation | Speech
Erin Turley
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits
The IRS yesterday issued long-anticipated transition guidance (Notice 2006-79) as to the implementation of the new deferred compensation plan rules under Section 409A of the Internal Revenue Code. more
Outside Publications | Chapter
Gary Rothstein
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits
On Thursday, August 17, 2006, President Bush signed into law the Pension Protection Act of 2006 (PPA). The PPA addresses numerous funding issues for single and multiemployer plans, new disclosure rules, and interest rate... more
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits
We recommend that clients review their equity compensation plans immediately to determine whether the plans’ antidilution adjustment provisions should be amended as a result of changes made by FAS 123(R).
Most eq... more
Outside Publications | Article
Gregory Needles
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits
As you have undoubtedly read recently, The Wall Street Journal and other media have been beating the drum loudly over whether public companies have “backdated” their options grants such that executives have reaped imp... more
Presentation | Speech
Gregory Needles
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits
In a welcome gesture of holiday cheer, the IRS issued Notice 2006-4 on December 23, 2005 and clarified that the highly controversial valuation rules for options and stock appreciation rights (SARs) set forth in proposed... more
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