Section 409A: Employment Lawyers’ Guide to Understanding the Final Regulations, Including Executive Employment Agreements
Why Attend?
Because of the overwhelming response to ALI-ABA's May 15 teleseminar on IRC Section 409A final regulations, this program is targeted specifically for employment lawyers who are struggling to understand and handle the implications of drafting and amending executive employment and separation agreements under these rules.
This program will focus on topics including:
Does my client need to seek revision of his/her employment agreement?
What provisions in an executive compensation agreement need scrutiny now for possible revision?
Will a clause still be permissible in the executive compensation agreement that says, in effect, that everything is subject to 409A, and everyone agrees to so conform the agreement?
Typically, what severance packages will be permissible and which will invite potential scrutiny by the IRS?
What terms in a bonus plan might invite scrutiny by the IRS?
For stock options, will negotiated acceleration of vesting and negotiated extension of exercise dates invite IRS scrutiny?
Generally, what are the dos and don’ts for executive compensation agreements and severance pay plans going forward?
Planning Chairs
Robert B. Fitzpatrick, Robert B. Fitzpatrick, PLLC, Washington, D.C.
Frank C. Morris Jr., Epstein Becker & Green, P.C., Washington, D.C.
Faculty
Elizabeth E. Drigotas, Principal, Compensation and Benefits, Deloitte Tax LLP, Washington, D.C.
William L. Neff, Hogan & Hartson LLP, Washington, D.C.
Program Schedule
(All Times Eastern Daylight)
1:30 p.m. Helping Employment Lawyers Understand the IRC Section 409A Final Regulations, Including Executive Employment Agreements—Panel Discussion
2:45 p.m. Questions and Answers—Panel
3:00 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
Times
Eastern 1:30 p.m - 3:00 p.m.
Central 12:30 p.m. - 2:00 p.m.
Mountain 11:30 a.m. - 1:00 p.m.
Pacific & Arizona 10:30 a.m. - 12:00 p.m.
Alaska 9:30 a.m. - 11:00 a.m.
Hawaii 7:30 a.m. - 9:00 a.m.
