Section 409A in a Nutshell
May 2008
A primer on Section 409A of the Internal Revenue Code on deferred compensation arrangements.

IRS Announcement of Anticipated Changes in the Substantial Risk of Forfeiture Rules
February 2008
IRS announcement of anticipated changes in the substantial risk of forfeiture rules affecting compensation of tax-exempt and governmental employers and their employees.

Requirements for Deferred Compensation Arrangements as a Result of Section 409(A)
October 2007
Reminder of requirements for deferred compensation arrangements as a result of the implementing regulations for Section 409(A).

Two Deadlines Are Approaching For all Tax-Exempt and Government Employers
August 2007
Bulletin on the approach of two important deadlines for all tax-exempt and government employers regarding deferred compensation plans.

Ten Things Companies Should Know About Section 409A
May 2007
Article discussing the IRS' recently released final regulations on the application of section 409A to nonqualified deferred compensation plans.

Ten Things Every Nonprofit Should Know About Section 409A
May 2007
Article discussing the IRS' recently released final regulations on the application of section 409A to nonqualified deferred compensation plans and the significant changes impacting tax-exempt organizations.

Valeant Pharmaceuticals: A $5 Million (At Least!) Lesson on Why Compensation Decisions Must Be Made by Disinterested Parties
April 2007
Discussion of Valeant Pharmaceuticals International v. Jerney and a lesson in the treacherous waters that directors must navigate when approving bonuses for themselves and others.