Section 409A: Drafting and Amending Executive Employment and Separation Agreements under the Final Regulations on Deferred Compensation
What You Will Learn
This program will provide a review and update on Section 409A in light of the recent issuance of the final regulations. The faculty will focus their attention on;
The scope of the rules concerning what is deferred compensation and what is covered by the exceptions
Payments on separation of service, including when is there a separation from service? How does the separation pay exception apply? What happens when separations are involuntary? What is the substitution rule?
Equity plans and the exception for options and SARs.
Section 409A in the context of mergers and acquisitions.
What are the key issues for 2007 and the transition to the final regulations?
As an interactive seminar, the program also affords the opportunity to submit questions for faculty discussion on this timely topic.
Planning Chairs
Elizabeth E. Drigotas, Principal, Compensation and Benefits, Deloitte Tax LLP, Washington, D.C.
William L. Neff, Hogan & Hartson LLP, Washington, D.C.
Program Schedule
12:00 noon Drafting and Amending Executive Employment and Separation Agreements under the IRC Section 409A Final Regulations on Deferred Compensation — Panel Discussion
Scope of the rules—what is deferred compensation and what is covered by the exceptions?
Payments on separation from service—when is there a separation from service, how does the separation pay exception apply, when separations are involuntary, and the substitution rule
Equity plans and the exception for options and SARS Section 409A in the context of mergers and acquisitions
Key issues for 2007 and transition to the final regulations
Questions and Answers
1:30 p.m. Adjournment
Total 60-minute hours of instruction: 1.5; Total 50-minute hours, 1.8
Suggested Prerequisite: Limited experience in legal practice in subject matter
Educational Objective: Provision of information on recent legal developments; maintenance of professional competence as a practitioner
Level of Instruction: Intermediate
