409A Mandates for Employee Severance Agreements
Unraveling the New Legal Complexities, Avoiding Severe Tax Penalties
Prepare Now for 1/1/09 Compliance With the Final 409A Regulations
Recording of a 90-minute CLE webinar with Q&A
- 409A and deferred compensation, generally
- Events triggering deferred compensation distribution
- Six-months separation rule
- Elections to defer compensation
- Acceleration of the date of payment
- Penalties for noncompliance
- When is severance treated as deferred compensation subject to 409A?
- Good reason provisions
- Safe harbor
- Short-term deferral exception
- Separation Pay Plan Exception
- Strategies for compliance
- In general
- Pilot voluntary correction program
- Reimbursement requirements
The panel will review these and other key questions:
- What ERISA and 409A issues must be considered in severance plans and agreements?
- What are some best practices for complying with the new 409A regulations as they relate to severance plans and agreements?
- What are the penalties for failing to comply with 409A?
- What steps should companies take now to transition from the interim 409A rules to the final regulations?
Following the speaker presentations, you'll have an opportunity to get answers to your specific questions during the interactive Q&A.
Steven J. Friedman
He chairs the firm's Employee Benefits Practice Group and has extensive experience analyzing issues related to 409A.| Read More
He chairs the firm's Employee Benefits Practice Group and has extensive experience analyzing issues related to 409A.Close
Annita M. Riddick
Energy Future Holdings
She prepares executive arrangements, compensation programs and plan documents, resolutions and communications to... | Read More
She prepares executive arrangements, compensation programs and plan documents, resolutions and communications to implement approved compensation and benefits strategies.Close
Putney Twombly Hall & Hirson
He represents management in all aspects of labor and employment law and related litigation and represents employers on... | Read More
He represents management in all aspects of labor and employment law and related litigation and represents employers on their rights and obligations under employment-related laws and regulations.Close
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