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Articles 1-100 out of 100 article(s) Title Author Type Date Words Executive Compensation: Year-End Update. Capwell, Jeffrey Dec 16, 2009 1070 Executive Compensation Update: Code Sections 409A And 162(M). Dec 2, 2009 904 Employers Must Act Quickly to Take Advantage of Limited Grace Period for Correcting Certain Operational Violations under Code Section 409A. Nov 5, 2009 1096 Sec. 162(m)(5) implications for TARP recipients. Reinbold, Melissa Sep 1, 2009 1808 New deferred compensation statutes: will it ever end? Private equity fund sponsors need to watch out for section 457A, a new rule in the internal revenue code. Furci, Peter A.; Lewis, Jonathan F.; Schnabel, David H.; Wachsstock, Charles E. Mar 22, 2009 1417 Hastings-Bass Before The Jersey Court - Again Seaton Trustees Limited v Morgan (2007) JRC 206. Mar 4, 2009 878 The End Is Near! Section 409A Compliance Is Required By Year's End. Harrelson, Jay Dec 19, 2008 497 IRS Program Permits Avoiding Section 409A's 20% Penalty Tax For Certain Unintentional, Operational Violations Under Certain Compensation Arrangements. Spector, Scott Dec 17, 2008 1818 Limit on Deferred Compensation for Offshore Investment Funds. Brown, Mayer Dec 15, 2008 1821 Impending Deadline - Dec. 31, 2008: Mandatory Compliance With Section 409A Requirements And Cafeteria Plan Requirements. Dec 10, 2008 917 Section 409A deadline approaching. Brief article Nov 21, 2008 297 Last chance for deferred compensation compliance. Nov 21, 2008 833 Section 409A: international implications. Nov 12, 2008 460 Calendar year-end reminder: December 31, 2008 is deadline for 409a transition rules and documentary compliance. Oct 27, 2008 353 New Tax Rules Re Certain Investment Fund Managers' Deferred Compensation. Oct 22, 2008 2269 Year-End Deadline for Amending Deferred Compensation Plans And Legislation Limiting Deferrals by Non-US Funds. Oct 20, 2008 736 Bailout Bill Eliminates Tax Deferrals For Offshore Fund Income. Brief article Oct 15, 2008 231 Section 409A Compliance Deadline Fast Approaching. Gradisek, W. Michael Law overview Oct 13, 2008 899 Canadian Companies Should Act Now To Comply With U.S. Tax Laws Governing Deferred Compensation Plans And Arrangements. Zahn, Bari Sep 30, 2008 454 Section 409A Compliance Deadline Fast Approaching. Gradisek, Michael Sep 30, 2008 894 SEC Settles Enforcement Proceeding Over Broker-Dealer's Failure To Comply with Reg. S-P Requirements For Safeguarding Customer Information. Sep 17, 2008 3503 Impending December 31, 2008 Deadline: Mandatory Compliance With Section 409A. Jocz, Bruce Law overview Sep 8, 2008 660 HEART Act Affords Greater Protections To Those Serving In Active Military Duty. Sep 3, 2008 1984 IMPORTANT REMINDER! - Section 409A Deferred Compensation Compliance Deadline Rapidly Approaching. Sep 1, 2008 562 IRS Updates Qualified Plan Correction Program. Adams, Joseph Aug 26, 2008 465 NYSE And NASDAQ Amend Director Independence Bright Line Tests. Aug 18, 2008 712 Required Changes To Deferred Compensation Plans. Jul 23, 2008 1583 Section 409A Compliance Deadline: December 31, 2008. Jul 2, 2008 773 Deferred Compensation Plans For Alien Workers. Jun 20, 2008 1210 Proposed Deferred Compensation Restrictions For Offshore Entities. Jun 7, 2008 1333 Multinational And Non-US Companies Need to Address Compliance With US Code Section 409A. Reprint May 7, 2008 1486 IRS Issues Correction Guidance For Certain 409A Violations. Apr 30, 2008 2140 IRS Issues Initial Guidance And Limited Transition Relief For Nonqualified Deferred Compensation Plans Subject To New Section 457A. Jan 29, 2008 528 Employee Benefits Advisory: IRS/Treasury Announce Voluntary Correction Program For Operational Code s. 409A Violations. Jan 21, 2008 3752 IRS Proposes Correction Program For Certain Unintentional, Operational Violations Under Deferred Compensation Plans Subject To Section 409A. Spector, Scott Brief article Jan 15, 2008 309 The law of attraction: new rules regarding deferred compensation plans may help attract young talent. Sforzini, Andrew Jan 1, 2008 1304 The 409A Transition Rule Lives To Fight Another Day: IRS Extends Final Section 409A Compliance Date In Notice 2007-86. Nov 13, 2007 2415 Employee Benefits Alert: Half A Loaf: IRS Provides Limited Relief From Looming IRC s. 409A Deadline. Levin, Mintz Sep 28, 2007 1059 IRS Extends Section 409A Documentation Deadline - Action Still Required By December 31, 2007. Sep 21, 2007 1689 IRS Issues Limited Relief On Section 409A; Year End Action Still Required. Frank, Mike Sep 18, 2007 564 IRS Issues Limited Relief Regarding 409A Compliance; Action Still Required By December 31, 2007. Rose, Proskauer Sep 18, 2007 1768 Impact Of New Deferred Compensation Regulations on M&A. Aug 29, 2007 1148 IRS Petitioned To Extend Deadline On 409A Deferred Compensation Regulations. Aug 28, 2007 520 Action Required by December 31, 2007, to Comply with Final Section 409A Requirements. Aug 17, 2007 376 Final Section 409A Regulations Issued. Aug 7, 2007 8476 Are You Ready For Section 409A? Jul 12, 2007 525 2007 Deadline For Deferred Compensation Plan Amendments Under Section 409a Final Regulations. O'Connor, Cozen Jun 27, 2007 627 Finally... Final 409A Regulations. May 10, 2007 2935 IRS Issues Final Section 409A Regulations. Verrall, Timothy May 9, 2007 6367 IRS Issues Final Regulations On Nonqualified Deferred Compensation - Dec. 31 Deadline For Amendments. Jones, Mark Apr 27, 2007 3153 The Final Regulations Under Code Section 409A. Delancy, Ben; Nielsen, Vicki Apr 23, 2007 823 Deferred Prosecution Agreements Increase Exposure To Civil Liability. Jensen, Douglas Apr 5, 2007 1099 409A Written Amendment Deadline Likely To Be Delayed. Welker, Mark Feb 25, 2007 260 Second Circuit And New York Court Of Appeals Clarify Restrictions That Employers May Place On Eligibility For Deferred Compensation Awards. Kearns, Christine Nicolaides Feb 7, 2007 725 Guidance Issued On Reporting And Wage Withholding Under Code s. 409A. Jan 16, 2007 1845 Update On 409A: What To Do Now And What Can Wait. Oct 27, 2006 1560 IRS Extends Section 409A Compliance Date For Non-Qualified Deferred Compensation Arrangements. Oct 24, 2006 2529 The IRS Extends Transitional Rules For Deferred Compensation - And Reminds Employers Of Their Current Obligations. Oct 18, 2006 1070 Treasury And IRS Extend Deadline For Written Compliance With Section 409A. Cavanagh, William Oct 11, 2006 971 Potential Effect Of New Rules Under Section 409A Of The U.S. Internal Revenue Code On Certain Canadian Plans. Oct 5, 2006 350 SEC Adopts Sweeping Changes To Executive And Director Compensation Disclosure Rules - Part 1. Sep 8, 2006 5165 SEC Adopts Sweeping Changes To Executive And Director Compensation Disclosure Rules - Part 2. Sep 8, 2006 4556 New IRS Guidance Regarding 409A. May 30, 2006 726 Severance... It's Not What It Used To Be. Apr 7, 2006 2203 Grace Period for Restrictions on Funding Nonqualified Deferred Compensation. Apr 3, 2006 768 Employee benefits news you can use: here are some of the more important developments CPAs need to make their clients and employers aware of for 2006. Apr 1, 2006 1440 Severance Pay Arrangements May Be Affected by New Deferred Compensation Rules. O'Leary, David Jan 4, 2006 1151 Section 409A and Private Company Stock Options. Jan 3, 2006 513 Important Q&A on the Effect of New Section 409A of the Internal Revenue Code on Stock Options and Other Types of Equity Grants. Dec 21, 2005 2877 Nonqualified Deferred Compensation Plans in the Section 409A Era. Dec 15, 2005 3757 409A: What You Do (and Don't) Need to Consider Before Year-end. Dec 15, 2005 1140 When Equity Compensation is Considered Deferred Compensation and How to Avoid it. Dec 13, 2005 3118 Proposed Section 409A Regulations Affect Equity Compensation. Dec 7, 2005 2870 A new look for compensation: all CEOs with deferred pay must review their plans. Silberfarb, Mark P. Dec 1, 2005 1547 Deferred Compensation - What to Do Now. Dec 1, 2005 1015 What to Do Now about New Deferred Compensation Rules. Dec 1, 2005 1188 The Basics: Deferred Compensation and Deferred Compensation Plans. Nov 30, 2005 2007 How the New Deferred Compensation Rules Affect Employer Plans. Gorman, Maureen J.; Grotberg, Karen F.; Hoffman, Debra B.; Luepker, Wayne R.; O'Meara, Anna M.; Roth Nov 28, 2005 5945 Deferred Compensation Issues Relating to Changes in Control and Other Corporate Transactions. Gorman, Maureen J.; Grotberg, Daren F.; Luepker, Wayne R.; Hoffman, Debra B.; Roth, Cecilia A. Nov 28, 2005 8192 Executive Compensation and Benefits. Nov 21, 2005 566 New IRS Guidance Requires Prompt Action on Non-Qualified Deferred Compensation Arrangements. Nov 3, 2005 5134 Deferred Compensation Update: IRS Issues Proposed Regulations under Code Section 409A. Borden, Paul; McCabe, Patrick; Johnson, Yana S.; Scholz, Thomas D.; Verrall, Timothy G. Oct 27, 2005 3319 Employers Must Address 2005 Action Items for Compliance with the New Requirements for Non-Qualified Deferred Compensation Arrangements (Employee Benefits Update). Condon, Daniel P.; Webster, Scott A.; Wardwell, Kristina Hansen; Holland, Claire M. Oct 25, 2005 1809 IRS Issues Proposed Regulations Relating to Deferred Compensation. Meehan, Dan; Miller, Buff; Reicher, Thomas; Walsh, David; Welk, Thomas Oct 6, 2005 938 The Proposed Nonqualified Deferred Compensation (s. 409A) Regulations. Bostick, George H.; Cohen, Adam B.; Herbert, Ian A.; McClarnon, Carol T.; Murtos, Alice; Neis, Rober Oct 6, 2005 11095 Play by the rules: IRC section 409A imposes new requirements on nonqualified deferred compensation. Papalia, Mark Jul 1, 2005 5522 Deferred compensation: more taxes and more rules. Wagner, Rick Mar 1, 2005 2698 Employers Must Review Nonqualified Deferred Compensation Plans In Light of the American Jobs Creation Act of 2004. Jan 7, 2005 1477 IRS Issues Transitional and Other Guidance Relating to New Requirements for Non-Qualified Deferred Compensation Arrangements. Tse, Marian; Guiliani, Matt; Condon, Dan; Wardwell, Kris; Galligan, Lynda Jan 6, 2005 2854 Treasury Department and IRS Release Transition Guidance on New Non-Qualified Deferred compensation Requirements - no Action is Required by 2004 Year End. Jan 6, 2005 3860 New Section 409A Rules. Dec 23, 2004 625 Spotlight on deferred compensation. Shepler, Bob Dec 1, 2004 715 Significant Changes To Deferred Compensation Are Made By the American Jobs Creation Act. Corcoran, William Nov 29, 2004 1148 Caplin & Drysdale Tax Alert - November 2004. Nov 10, 2004 3619 American Jobs Creation Act of 2004 May Adversely Impact Your Nonqualified Deferred Compensation Plans. Nov 8, 2004 1088 Section 409A: Future Shock for Nonqualified d. Nov 8, 2004 2915 New section 409A: a revolution in the world of deferred compensation. Kahen, David E. Nov 1, 2004 5008 Legislation Cuts Executive Pay Perks. Oct 29, 2004 1317 Congress Passes New Rules for Nonqualified Deferred Compensation. Bostick, George Oct 22, 2004 1025 U.S. Congress Approves Significant Changes To The Tax Rules For Nonqualified Deferred Compensation Plans. Adams, Joseph Oct 21, 2004 6273