A Primer on the Treatment of Deferred Compensation Under Internal Revenue Code §409A
3/8/2006
WEDNESDAY, MARCH 8, 2006
REGISTRATION AND BREAKFAST - 7:30 a.m.
PROGRAM - 8:00 a.m.
Mintz Levin - 38th Floor - Conference Center
One Financial Center - Boston - Massachusetts
Speakers
Alden Bianchi, Member, Employee Benefits and Executive Compensation Practice
Thomas M. Greene, Member, Employee Benefits and Executive Compensation Practice
RSVP - Nyana Rattanasone - nrattanasone@mintz.com - 617.348.4783
Signed into law on October 22, 2004, the American Jobs Creation Act of 2004 radically changes the rules governing non-qualified deferred compensation plans, and it imposes substantial tax penalties for non-compliance. This program is designed to explain the key points of the act, as well as subsequent interpretive guidance, including:
- What Plans are Covered?
- Change-in-Control Provisions
- Impact on Equity-Based Compensation
- Short-Term Deferrals
- Severance Arrangements
- Grandfathered Arrangements
- Recent Proposed Regulations and Technical Corrections
Validated parking is available at the One Financial Center garage.
