Tag Archives: deferred compensation

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 […]

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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 […]

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Executive Compensation – 2012 Year-End Compliance and 2013 Planning

It’s that time of year again!  Time to ensure year-end executive compensation deadlines are satisfied and time to plan ahead for 2013.  Below is a checklist of selected executive compensation topics designed to help employers with this process. I.       2012 […]

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Proposed Changes to ISS Proxy Voting Policies

On October 16, 2012, Institutional Shareholder Services (ISS) issued for comment several proposed proxy voting policy changes.  The following would affect U.S. public companies: Board Matters Current Policy: Recommend vote against or withhold votes from the entire board (except new […]

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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 […]

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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 […]

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Jumpstart Our Business Startups Act (JOBS ACT) Contains Executive Compensation Provisions

Update (2:45 PM): As expected, President Obama has signed the JOBS Act into law. The JOBS Act is expected to be signed by President Obama today. According to the Act, it is intended: To increase American job creation and economic […]

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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 […]

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Five Common 409A Design Errors: #4 No Six-Month Delay for Public Company Terminations

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

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