Code Section 409A: Revisiting the Basics
Presentation
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published on:
03/29/2012
On March 29, 2012, Morgan Lewis presented the first installment in the 409A Basics Webinar Series, which discussed the basics of Section 409A.
Topics discussed included:
- Arrangements subject to, and excluded from, Section 409A requirements
- Section 409A election timing rules
- Section 409A payment restrictions and related exceptions
- A brief summary of available relief for Section 409A compliance errors