Employee Benefits Alert: Mintz Levin Deferred Compensation Advisory Series Issue No. 4
12/5/2005
This installment of the Mintz Levin Deferred Compensation Advisory Series focuses on what equity compensation arrangements are exempt from the deferred compensation rules of § 409A of the Internal Revenue Code of 1986 (the "Code"). As more fully described in our prior client advisories on deferred compensation, Code §409A was enacted under the American Jobs Creation Act of 2004, and it changed several tax rules governing deferred compensation.
Please click here for Issue No. 4
