Section 409A has a significant impact on the design and operation of equity-based
incentive compensation plans of both public and private companies. All compensation
plans that use stock or stock equivalents should be reviewed to ensure there are no plan
document defects that could result in Section 409A violations. All companies should also
review their equity-award granting practices to ensure that their equity-based award
programs are operating in compliance with Section 409A.
Accelerated Taxation of Deferred Compensation Under Section 457A...
10 Compensation and Severance Pitfalls Under the 409A Rules
Tax Consequences of Noncompliance with Requirements of Section 4...
An Issue-Spotter's Guide to Tax Code Section 409A
Complying with Section 409A's Anti-Acceleration Requirement
An Overview of Section 409A's Payment Rules
Section 409A Subsequent Changes in Elections
Stock Options and Other Equity Awards Under Section 409A of the ...
The Section 409A Survival Guide: A Comprehensive Deferred Compen...
Understanding the Section 409A Initial Election Requirements
Election and Distribution Rules Under the Final Section 409A Reg...
Severance Pay Under the Final Section 409A Regulations
Equity Compensation Under the Final 409A Regulations
Impact of Section 409A on Nonqualified Deferred Compensation Pla...
Section 409A Specified Employee Rules
Section 409A Rewrites the Rules on Severance Pay and Benefits
Types of Compensation Subject to Section 409A