New Tax Strategies for Deferred Compensation Plans

Much has happened recently on the §409A front for major corporate taxpayers. In early April, the Treasury Department issued long-awaited final regulations on non-qualified deferred compensation plans. More than 375 pages addressed important questions left unanswered when the regulations were first proposed in 2005.

The new 409a regulations and the restrictions of HR2 have important implications for corporate tax counsel and tax professionals.

Listen as our panel of experienced tax advisors analyzes the bottom-line impacts of the final Treasury regulations.

You'll be thoroughly briefed on all key aspects of §409a and the federal bill and prepared to deal with:

• Best practices for deferred compensation as formalized in the new §409a regs.
• New plan aggregation rules for elective and non-elective plans.
• Amending deferred compensation plans set up during the transitional period while waiting the final regulations.

Our panelists included:

Keith A. Mong is a shareholder in the employee benefits group at the Buchanan Ingersoll & Rooney law firm in Washington. He counsels a range of clients of Fortune 100 and middle-market companies, emerging businesses and health care systems on employee benefits issues.

Susan Serota is a partner and leader of the executive compensation and benefits practice in the New York office of the Pillsbury Winthrop Shaw Pittman law firm. She is also chair of the America Bar Association’s taxation section. Susan is experienced in counseling on all areas of pensions, employee benefits and executive compensation.

Don Wellington is a Los Angeles-based partner with Steptoe & Johnson, working with the business solutions and litigation departments. He’s worked and written in the employee benefits arena for more than a decade. Previously, Don was associate benefits tax counsel with the Treasury Department’s office of tax policy.

Laura Thatcher is a partner who leads the executive compensation practice at Alston & Bird, working from the Atlanta office. She has more than 20 years of experience with securities and acquisition matters, and serves as special executive compensation counsel to more than a dozen public companies.

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