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Research Center : Article

Jun 01,2007 | Troutman Sanders

Stock Options and Other Equity Awards Under Section 409A of the Internal Revenue Code

Section 409A of the Internal Revenue Code, as amended (the “Code”), imposes significant requirements on “deferred compensation.” As noted in our first e-Alert dated May 5, 2007, deferred compensation under Code Section 409A includes certain types of equity-based compensation arrangements that are not usually thought of as deferred compensation, if no exemption is applicable.

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