On April 10, 2007, the Treasury Department and the Internal Revenue Service released
final regulations providing additional guidance on deferred compensation arrangements under
Internal Revenue Code (the “Code”) Section 409A. These long-awaited final regulations take
effect as of January 1, 2008, but may be relied upon prior to that date and allow those affected by
the statute to take steps to ensure that outstanding compensatory arrangements having deferred
compensation implications comply with Section 409A before the compliance transition period
ends on December 31, 2007.
Accelerated Taxation of Deferred Compensation Under Section 457A...
Revised FAQs Regarding Section 6039 Reporting and Final Regulati...
Cover Letter - ESPP Tax Report
10 Compensation and Severance Pitfalls Under the 409A Rules
Tax Consequences of Noncompliance with Requirements of Section 4...
Failure to Pay Over Payroll Taxes Could Land You in Jail
An Issue-Spotter's Guide to Tax Code Section 409A
10 Reasons to Implement Net Exercise
Potential Tax Problems for Restricted Stock Held by Retirement-E...
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 ...
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
Section 409A's Impact on Stock Plans
Types of Compensation Subject to Section 409A
Stock Options in Divorce
Year End U.S. Tax Statements