Section 409A Audits on the Rise
Prevailing in an IRS Audit and Navigating the New and Ongoing Challenges in 409A Compliance
New IRS guidance on plan corrections issued Jan. 5
Recording of a 90-minute premium CLE/CPE webinar with Q&A
This CLE webinar will discuss the scope of IRS audits and potential liabilities that can arise from IRS information document request (IDR) responses, the most problematic ongoing 409A compliance issues, and best practices for employers and their counsel to prepare for and respond to an IRS audit.
- Scope of IRS audit and Information Document Requests (IDRs)
- Documents that are not Section 409A compliant
- Scope of IRS "voluntary compliance" programs for operational errors
- Continuing problematic issues in implementing Section 409A rules
The panel will review these and other key questions:
- What is the scope of the IDRs in 409A audits — and what pitfalls do the audit requests pose to unwary companies?
- What is the scope of the IRS voluntary compliance programs for operational errors?
- What are practical problems that continue to vex employers in implementing Sec. 409A rules?
- What are the best practices for employers dealing with documents that are not 409A compliant?
Steven J. Friedman
He advises employers on a variety of aspects of employee benefits law, including the structuring and implementation of... | Read More
He advises employers on a variety of aspects of employee benefits law, including the structuring and implementation of qualified and non-qualified retirement plans, welfare and fringe benefit programs, early retirement programs and severance plans. He has extensive experience in analyzing issues related to section 409A of the Internal Revenue Code.Close
Michael S. Melbinger
Winston & Strawn
He practices exclusively in the area of executive compensation and employee retirement benefit issues for... | Read More
He practices exclusively in the area of executive compensation and employee retirement benefit issues for corporations, boards of directors, partnerships, executives, and fiduciaries. He has extensive experience with the design, operation, and auditing of employers’ retirement plans.Close
Gail W. Stewart
She has over 20 years experience in employee benefits advising on the design and regulatory compliance of pension,... | Read More
She has over 20 years experience in employee benefits advising on the design and regulatory compliance of pension, profit sharing and employee stock ownership plans and welfare benefit plans. She has experience designing and implementing executive compensation arrangements, such as equity-based incentive programs, salary continuation plans, golden parachute arrangements and employment agreements.Close