International Issues 409A/457A

June 06, 2012

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