Teleconference: Final 409A Regulations: Deferred Compensation

If you were unable to join the teleconference, download part one and part two of the recording.

In April 2007, the IRS issued final 409A regulations, which implement the new statutory provisions governing deferred compensation, that address important questions left unanswered by the proposed rules released in 2005. Weighing in at more than 375 pages, the long-awaited final regs include key revisions and refinements that will affect virtually every business large and small.

Steptoe & Johnson LLP hosted a teleconference for clients and friends on May 1, 2007 from 2:00 - 3:30 PM EDT.  The firm's own Anne Moran and Don Wellington, along with guest speakers Dan Hogans, Attorney Advisor, Office of Benefits Tax Counsel, US Treasury Department, and Cheryl Harwick of Marathon Oil, covered compliance with key problem areas, and strategies for the final months of the transition period.

This teleconference has been approved for CLE credit by the Virginia State Bar Association.

409A Resources
 

Electronic Notices & Consents: The IRS Issues Final Regulations (by Anne Moran)
Application of Section 409A to Nonqualified Deferred Compensation Plans: Final Regulations
Guidance Regarding the Application of Section 409A to Split-Dollar Life Insurance Arrangements