Perspective: Final 409A regulations require action now

Final regulations under Code Section 409A, effective January 1, 2008, require employers to analyze a wide range of compensatory arrangements to evaluate whether and how they will be affected. Companies should use the rest of 2007 to bring their plans into compliance with either the rules or an exemption. This Perspective provides an overview of Section 409A and the impact of the final regulations on nonqualified compensation deferral plans, equity plans, severance plans, and other post-employment benefits. It also provides a list of action steps for 2007.  (Perspective, 25 May 2007, 1 page)

• Full Perspective

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