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Course Information
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2300 Final §409A Regulations: Impact on Your Company and an Action Plan for Year End
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No cost or obligation
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| Course Length |
84 minutes
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| Course Price |
$ 119.00
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Volume discounts and subscriptions are available; for more information, contact Cognistar Sales.
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Accreditation Information
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Click on jurisdiction below for more details.
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1.00
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credit
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PA
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1.25
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credits
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AK
AZ
CA
IL
NC
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1.50
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credits
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NJ
NY
RI
WA
WV
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About the Instructor(s)
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Bruce Wynn
Morris, Manning and Martin LLP
Bruce H. Wynn is a senior partner in the tax and benefits and compensation groups at Morris, Manning and Martin LLP. Mr. Wynn has extensive experience dealing with tax-qualified retirement plans, employee welfare benefit plans and nonqualified deferred compensation arrangements.
Mr. Wynn has represented and advised clients in numerous administrative matters before the Internal Revenue Service, the U.S. Department of Labor and the Pension Benefit Guaranty Corporation, and represented and advised clients in many tax and ERISA litigation and pre-litigation matters. Mr. Wynn has also been a frequent speaker on tax, benefits, executive compensation, and ERISA-related topics.
Mr. Wynn recieved his B.S. with distinction from Duke University in 1979 and his M.B.A.from the same institution in 1983. He graduated with honors from Duke University where he recieved his J.D. also in 1983. Mr. Wynn is admitted to the bar in the states of Alabama and Georgia.
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Susan Richter
Morris, Manning and Martin LLP
Susan K. Richter is an associate in the employment group at Morris, Manning and Martin LLP, where she focuses her practice on executive compensation and employee benefits. Her experience includes counseling clients in pre-litigation stage; drafting position statements, discovery, and dispositive motions; and managing the discovery process.
Ms. Richter has served as lead associate in labor arbitrations between international/local unions and three regional nursing home management companies. She also has experience in preparing multi-state employment law updates and drafting employee handbook provisions for health care corporations.
Ms. Richter recieved her B.A. summa cum laude in 2001from Transylvania University where she was a William T. Young Scholar National Merit Finalist. She recieved her J.D. in 2005 from Washington and Lee University and was a Burks Scholar and the note author for the Race and Ethnic Ancestry Law Journal. She is admitted to practice law in the states of Georgia and Tennessee.
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Outline + Synopsis
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Outline
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Synopsis
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Final §409A Regulations: Impact on Your Company and an Action Plan for Year End
I. How Does 409A Operate and Apply to Arrangements?
A. Exemptions and Applications
B. Tax Consequences
C. Aggregation of Arrangements
D. Deferred Compensation
1. Explanation of Deferred Compensation
2. Short-Term Deferral Rule
3. Deferred Compensation with Bonus Arrangements
E. Separation Pay
1. Separation Pay Arrangements
2. Separation for “Good Reason”
3. Short-Term Deferral Exceptions
4. Key Exclusions
II. Arrangements Impacted by § 409A
A. Stock Rights and Options
B. Non-Public Companies
III. New Code §409A Requirements
A. Distribution Timing Restrictions
B. Special Rule for Specified Employees
C. Deferred Compensation Part I
D. Deferred Compensation Part II
E. Deferral Election Restrictions
F. Additional Compliance Requirements
G. Reporting Requirements
IV. Action Plan: Four Steps
AfterWords®
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The new code §409A final regulations came out on April 10th of 2007 and they are scheduled to go into effect January 1 of 2008. Every company needs to know how §409A operates and applies to the various types and forms of arrangements. This course explains what §409A does and how it applies to the various arrangements as well as showing which arrangements are exempt. A specific focus is on deferred compensation, which is a key to determining whether or not an arrangement is subject to 409A.
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Content Provided By
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Morris, Manning & Martin, LLP, is a full-service commercial law firm representing clients throughout the United States. With offices in Atlanta, Washington, D.C., Charlotte, Raleigh-Durham, and Princeton, MMM provides a broad spectrum of legal services to its clients. Its mission is to be the firm of choice for clients seeking the most creative, comprehensive and effective legal services available. Legal solutions are delivered by industry-focused, diverse, involved attorneys.
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Purchase course
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2300 Final §409A Regulations: Impact on Your Company and an Action Plan for Year End
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| Course Price |
$ 119.00
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Volume discounts and subscriptions are available; for more information, contact Cognistar Sales.
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Welcome