Morgan Lewis

Executive and Equity Compensation Publications of Interest

Related Publications

09/16/08 Deadline for Compliance with Section 409A Approaching
January 2008 Internal Revenue Code Section 409A: Ten Traps for the Unwary, BNA's Pension & Benefits Daily, Vol. 8, No. 4
(pdf)
09/12/07 IRS Extends Section 409A Document Compliance Due Date Until December 31, 2008 with Significant Limitations; Action Required by December 31, 2007
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Related News

08/01/07 Former Treasury Department Official Joins Morgan Lewis’s Employee Benefits and Executive Compensation Practice
Morgan, Lewis & Bockius LLP is pleased to announce that Daniel L. Hogans, formerly an attorney-advisor in the Office of Benefits Tax Counsel at the U.S. Department of the Treasury, has joined the firm as a member of the Employee Benefits and Executive
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48 Publications Found
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03/09/05 The Impact of the New Deferred Compensation Legislation Upon Equity Compensation and Cash Incentive Programs

Presentation | Webcast
S. DiBernardo, Zaitun Poonja

02/25/05 Deferred Compensation Election Deadline – March 15, 2005; New Supplemental Withholding Rules for Compensation in Excess of $1 Million

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

02/17/05 Deferred Compensation Issues: Election Timing, Distribution Events and Severance

Presentation | Webcast
Amy Kelly, Joseph Ronan, Jr., David Zelikoff, Mims Zabriskie

January 2005 Initial 409A Guidance Issued Providing Liberal Transition Relief for Deferred Compensation Plans

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

01/05/05 Treasury Issues Guidance Implementing New Deferred Compensation Rules

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

12/30/04 Impact of New Deferred Compensation Tax Rules on Severance Pay Arrangements

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

12/22/04 New Deferred Compensation Rules: How the Newly Released IRS Guidance May Affect You

Presentation | Webcast

Initial 409A Guidance

11/09/04 American Jobs Creations Act: How It Affects Deferred Compensation

Presentation | Webcast
Althea Day, Gary Rothstein

11/04/04 Innovative ESOP Transactions, presented at the ESOP Association Conference, Las Vegas

Presentation | Speech
Scott Adamson

10/28/04 American Jobs Creation Act: How it Affects Deferred Compensation

Presentation | Webcast
Mims Zabriskie

10/15/04 New Federal Legislation Will Require Review of Deferred Compensation Plans

LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits

The nonqualified deferred compensation legislation that has been under consideration in Congress sporadically for several years is now a reality, pending the President’s expected signature. Generally effective ... more

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