Tag Archives: Code § 409A

Good News! New 409A Regulations (Yes, Really!) – Part 5: If it Ain’t Broke, Don’t Fix It (and Other Minor Changes)

On the TV show Futurama, the aged proprietor of the delivery company Planet Express, Professor Hubert J. Farnsworth, had a habit of entering a room where the other characters were gathered and sharing his trademark line, “Good news, everyone!”  Of […]

Posted in 409A, Deferred Compensation, Employment Agreements, Equity Compensation, Executive Compensation, Legal Updates, Plan Administration and Compliance | Tagged , , , , | Leave a comment

Good News! New 409A Regulations (Yes, Really!) – Part 4: Getting Paid

On the TV show Futurama, the aged proprietor of the delivery company Planet Express, Professor Hubert J. Farnsworth, had a habit of entering a room where the other characters were gathered and sharing his trademark line, “Good news, everyone!”  Of […]

Posted in 409A, Deferred Compensation, Employment Agreements, Equity Compensation, Executive Compensation, Legal Updates, Plan Administration and Compliance | Tagged , , | Leave a comment

Good News! New 409A Regulations (Yes, Really!) – Part 3: Don’t Fear the (409A) Reaper

On the TV show Futurama, the aged proprietor of the delivery company Planet Express, Professor Hubert J. Farnsworth, had a habit of entering a room where the other characters were gathered and sharing his trademark line, “Good news, everyone!”  Of […]

Posted in 409A, Deferred Compensation, Employment Agreements, Equity Compensation, Executive Compensation, Legal Updates, Plan Administration and Compliance | Tagged , , | Leave a comment

Good News! New 409A Regulations (Yes, Really!) – Part 2: Taking (and Giving) Stock

On the TV show Futurama, the aged proprietor of the delivery company Planet Express, Professor Hubert J. Farnsworth, had a habit of entering a room where the other characters were gathered and sharing his trademark line, “Good news, everyone!”  Of […]

Posted in 409A, Equity Compensation, Executive Compensation, Legal Updates, Plan Administration and Compliance | Tagged , , | Leave a comment

Good News! New 409A Regulations (Yes, Really!) – Part 1: Firing Squad

On the TV show Futurama, the aged proprietor of the delivery company Planet Express, Professor Hubert J. Farnsworth, had a habit of entering a room where the other characters were gathered and sharing his trademark line, “Good news, everyone!”  Of […]

Posted in 409A, Commentary/Opinions/Views, Executive Compensation, Legal Updates | Tagged , , , , | Leave a comment

409A – Is Your Compensation Arrangement Subject to These Rules?

The 409A rules do not provide a clear roadmap to determine what compensation arrangements are subject to their regime of requirements and restrictions.  In this brief video, Brian Berglund provides a description of the approach you should take to evaluate […]

Posted in 409A, Deferred Compensation, Executive Compensation | Tagged , , | Leave a comment

He Fought the Law, and 409A Won

In this recently reported case, one Dr. Sutardja, a recipient of an allegedly discounted option, sued to recover 409A taxes imposed by the IRS.  The case does not decide whether the option was discounted, but Dr. Sutardja argued that his […]

Posted in 409A, Deferred Compensation, Equity Compensation | Tagged , , , , | Leave a comment

Common 409A Misconceptions

Every 409A attorney knows the look. It’s a look that is dripping with the 409A attorney’s constant companion – incredulity. “Surely,” the client says, “IRS doesn’t care about [insert one of the myriad 409A issues that the IRS actually, for […]

Posted in 409A, Deferred Compensation, Employment Agreements, Equity Compensation, Executive Compensation, Non-qualified Retirement Plans | Tagged , , , , , , , , | Leave a comment

Facebook and 409A: When $300 Million Isn’t Enough

On May 18th, two famous, photogenic Olympians found themselves almost $300 million richer. A banner day for anyone, and yet they may have felt at least a twinge of regret. Why? They contend that 409A should have made them much […]

Posted in 409A, Equity Compensation, On the Lighter Side | Tagged , , , , , , | 1 Comment

Five Common 409A Design Errors: #5 Payment Periods Longer than 90 Days

This post is the fifth and final post in our BenefitsBryanCave.com series on five common Code Section 409A design errors and corrections. Go here, here, here, and here to see the first four posts in that series. Code Section 409A […]

Posted in 409A, Deferred Compensation, Employment Agreements, Equity Compensation, Executive Compensation | Tagged , , , , , , , , , , | Leave a comment