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Title:
Determining Specified Employees for Purposes of Code Section 409A
Author:
Baker & McKenzie Employment and Tax Practice Groups
Contact Information:
Denise Gerdes
Publication Date:
July
2007
Publication Type:
Newsletter/Alert
Practice/Industry:
Employment ; Tax
Region:
North America
Description:
Section 409A of the Code requires that a corporation any stock in which is publicly traded on an established securities market or otherwise delay for at least six months the payment of amounts treated as “deferred compensation” under Section 409A following the date a “specified employee” separates from service. The final regulations recently issued under Section 409A contain detailed provisions for determining “specified employees” for a particular year. This client alert discusses key issues such as officers who are specified employees, duration of specified employee list, specified employees in corporate transactions, among others.
Price and Currency:
Complimentary
Publication/Link
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