Section 409A Compliance Strategies for Nonqualified Deferred Compensation Plans
Navigating Ongoing Challenges in Plan Compliance and Correction
IRS Expands 409A Corrections Guidance and Extends Deadline for Certain Plan Amendments
Recording of a 90-minute premium CLE webinar with Q&A
This CLE course will provide counsel with best practices for structuring plans and agreements and administering them to minimize the risk of noncompliance. The panel will also address how to make operational and documentation corrections and, in the event of a violation, how to calculate applicable penalties.
- Continuing problematic issues in Section 409A compliance
- Structuring agreements
- Plan administration
- Continuing problematic issues in making plan corrections
- Operational errors
- Documentation errors
- Calculating potential penalties for noncompliance
The panel will review these and other key questions:
- What are practical problems that continue to challenge employers in implementing Sec. 409A rules?
- What are common pitfalls in drafting deferred compensation plans and agreements?
- What are the "lessons learned" from the voluntary plan corrections period during 2010?
Durward James Gehring
His practice covers all aspects of employee benefits law with a concentration in retirement and deferred compensation... | Read More
His practice covers all aspects of employee benefits law with a concentration in retirement and deferred compensation plans, and executive and equity-based compensation. He represents employers and executives in the negotiation and implementation of executive employment contracts and programs and advises employers on the design, implementation, and administration of tax-qualified retirement plans.Close
Edward E. Bintz
Arnold & Porter
Mr. Bintz specializes in employee benefits and executive compensation. He represents clients on a broad range of... | Read More
Mr. Bintz specializes in employee benefits and executive compensation. He represents clients on a broad range of compensation and benefits matters, including executive compensation programs, the compensation and benefits aspects of merger and acquisition transactions, plan terminations, ERISA’s fiduciary duty and prohibited transaction rules, and benefit plan controversies.Close
Douglas S. Pelley
Arnold & Porter
His practice focuses primarily on advising clients with respect to the tax aspects of executive compensation... | Read More
His practice focuses primarily on advising clients with respect to the tax aspects of executive compensation arrangements, including employment agreements, severance and golden parachute agreements, supplemental executive retirement plans, and equity compensation arrangements. He regularly advises clients on Section 409A, Section 162(m), and Section 280G issues.Close