Expanded availability of the rules for transaction-based compensation for stock rights and incentive stock options. The final regulations allow employers to delay the payment of deferred compensation ...

On the TV show Futurama, the aged proprietor of the delivery company Planet Express, Professor Hubert J. Farnsworth, had a habit of entering a room where the other characters were gathered and sharing ...

Corporate HR and legal departments have been busy the past few years implementing procedures to comply with strict new laws governing executive compensation. The Treasury Department and the IRS ...

The definition of “substantial risk of forfeiture” under Section 409A (409A SROF) further defines the constructive receipt doctrine and is more stringent than any of the other definitions under the ...

Section 409A, which specifically included 457(f) ineligible plans under Section 409A coverage, requires such ineligible plans to comply with both the requirements under Section 457(f) and Section 409A ...

International work assignments — both inbound and outbound, short-term and long-term — have become more common as the world gets “smaller” and “flatter.”While on foreign soil, most employees feel that ...

The recent release of the long-awaited final regs on nonqualified deferred compensation under Code Sec. 409A did not bring a much-hoped-for extension of the effective date for full implementation of ...

As an employment law attorney, you spend your days helping your clients—whether employers or employees—navigate complex employment regulations and issues. At this point in your career, you've drafted ...

A 409a deferred compensation plan is a non-qualified arrangement that allows employees to defer a portion of their income to a future date. This plan is often used by high-income earners to reduce ...

Section 409A of the Internal Revenue Code continues to drive the creation, implementation – and correction – of nonqualified deferred compensation plans.Gone are the days of discretionary payouts, ...