Executive Compensation: Employment Offers and Agreements
Structuring Key Provisions for Nonqualified Deferred Compensation, Employee Release Conditions, Golden Parachutes, and Top Hat Plans
Dec. 31 deadline to update employee release conditions under 409A amendments
Recording of a 110-minute CLE/CPE webinar with Q&A
This teleconference will provide counsel with best practices for drafting and reviewing executive compensation agreements that comply with IRC Section 409A nonqualified deferred compensation provisions and impending employee release condition requirements. The panel will also review golden parachute and top hat drafting.
Section 409A: compensation arrangements
- Employee Release Condition 12-31 Transition Deadline
- SERPS requirements
- Common compliance errors
Section 280G: golden parachutes
- 280G excess parachute payments
Top hat plans
- Avoiding triggering ERISA: unfunded and selective recipients
- Reporting requirements
The panel will review these and other key questions:
- What existing payment arrangements need to be reviewed to ensure compliance with 409A guidance effective on Dec. 31, 2012?
- What are the reimbursement and six-month delay considerations IRC 409A presents to drafters?
- What key individuals are covered by 280G parachutes?
- How can a top hat plan be structured to ensure flexibility while avoiding ERISA reporting requirements?
Following the speaker presentations, you'll have an opportunity to get answers to your specific questions during the interactive Q&A.
J. Mark Poerio
His practice focuses on executive compensation and employee benefit matters. He assists with corporate, tax, financial... | Read More
His practice focuses on executive compensation and employee benefit matters. He assists with corporate, tax, financial accounting, securities, labor, and litigation issues that relate to executive compensation, especially as related to stock plans and awards, performance-based incentive compensation, and the design and structure of clawback and forfeiture provisions relating to loyalty covenants.Close
William B. Duff
He practices primarily in the areas of employee benefits, including ERISA, executive compensation, employment law and... | Read More
He practices primarily in the areas of employee benefits, including ERISA, executive compensation, employment law and related tax issues. He also advises on matters of corporate governance, particularly with respect to nonprofit organizations.Close
Damian A. Myers
He focuses his practice in all aspects of employee benefits and executive compensation law and advises clients with... | Read More
He focuses his practice in all aspects of employee benefits and executive compensation law and advises clients with regard to tax-qualified retirement plans, health and welfare benefit plans, non-qualified deferred compensation plans, and equity-based compensation programs. His practice involves assisting private and public companies with a broad array of employee benefits-related matters.Close