New Tax Strategies for Deferred Compensation Plans

Best Practices for Responding to Final §409a Regulations

Recording of a 100-minute CPE webinar with Q&A

Conducted on Wednesday, June 13, 2007

Course Materials


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.

Next up is H.R. 2, the Small Business and Work Opportunity Act of 2007. The bill passed both houses of Congress and awaits the president's signature. HR2 will limit the amounts companies can defer each year under non-qualified deferred compensation plans, thereby reducing executives' income tax planning abilities.

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 and of HR 2 for companies using non-qualified deferred compensation plans.



You'll leave the teleconference 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.
  • Limits on non-qualified deferred compensation plans under HR 2 and potential penalties for exceeding those limits.
  • Amending deferred compensation plans set up during the transitional period while waiting the final regulations.


Keith A. Mong
Keith A. Mong
Buchanan Ingersoll & Rooney

He is a member of the firm's employee benefits group. Keith counsels a range of Fortune 100 and other business clients...  |  Read More

Susan Serota
Susan Serota
Pillsbury Winthrop Shaw Pittman

She is leader of the firm's executive compensation and benefits practice. Susan also is chair of the America Bar...  |  Read More

Don Wellington
Don Wellington
Steptoe & Johnson

He works with the firm's business solutions and litigation departments and has worked and written in the employee...  |  Read More

Laura Thatcher
Laura Thatcher
Alston & Bird

She leads the firm's executive compensation practice. Laura has more than 20 years of experience with securities and...  |  Read More