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Research Center : Article

Apr 25,2007 | McGuireWoods

Section 409A's Impact on Stock Plans

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.

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