The Essential Guide to Section 409A for Equity Compensation
The final regulations for IRC Section 409A go into effect beginning in 2009—are you prepared to Administer your option, restricted stock and ESPP plans under the new requirements? The Essential Guide to Section 409A for Equity Compensation will cover everything you need to know, including key design, regulatory, and administrative considerations for equity compensation plans under Section 409A. Designed for individuals with little or no prior experience with deferred compensation (and anyone that needs a refresher), this two-part online program explains the effect of Section 409A on all types of equity vehicles—options, restricted stock, SARs and ESPPs.
Section 409A and Your Stock Plans – What You Need to Know Now!
Section 409A can have a major impact on the taxation
of equity compensation, as well as the design and administration of stock plans. Even if you have been involved in
the industry for years, this program can help your understanding of the tax code and the final regulations as they
apply to all types of equity vehicles.
Why this course is critical:
- Section 409A can have dramatic tax consequences
for your plan participants, but proper design and administration
can help participants avoid unexpected tax events
and onerous tax penalties.
- The final regulations for IRC Section 409A go into effect beginning in 2009 – will you be ready?
- Even equity vehicles exempt from Section 409A need
to be properly administered in order to avoid inadvertently
violating the tax code.
How we present the course:
- Webcast sessions illustrate Section 409A concepts
and best practices as they fit into the regulatory landscape.
- Seasoned professionals answer your questions in
the dedicated online Q&A forum.
What we cover:
Two webcasts scheduled in a single week will cover
the essentials you need to know about Section 409A, including:
- An overview of the tax code and regulations as
they apply to equity compensation, plus an explanation of
non-qualified deferred compensation fundamentals.
- Specific application of the code to the various
vehicles: options, restricted stock, restricted stock units,
SARs and ESPPs
- Critical planning considerations for equity compensation vehicles covered by Section 409A and steps you need to take to ensure compliance.
- Important considerations to prevent equity awards
from inadvertently becoming subject to Section 409A.
- Administrative tips and tricks.
Certificate of Completion presented to registrants who complete all sessions and request the certificate. Archives of webcasts will be
available online after the live presentations.
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Member Registration: $395
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Non-Member Registration: $795
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Online Section 409A
Webcast 1: Overview and Restricted Stock
In our first session, we look at IRC Section 409A in its entirety, including the recently published regulations. We'll cover the tax implications in general, with special emphasis on the impact on stock compensation. In addition, we will begin our look at the different types of equity vehicles, starting with Restricted Stock and Restricted Stock Units. The treatment of each equity type will be discussed separately in order to thoroughly cover the impact of Section 409A at grant and throughout the life of the award, The session will have a special emphasis on RSUs, including a discussion of implementing and administering deferral elections.
Webcast 2: Options, SARs, and ESPPs
Our second presentation will focus on the impact of the new tax code and regulations on the remaining equity types, ISO, NQSO, SARs, and ESPPs. We will conclude with a section on how to identify current 409A problems and fixes; how to audit your equity plans to determine if you need to amend/update any documentation prior to the effective date; and administrative tips to aid you in designing your policies and procedures to enable you to effectively administer your equity plans under Section 409A.
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