Code Section 409A: Revisiting the Basics

March 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