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Code Section 409A: Structuring Compliant Plans and Avoiding Pitfalls

OnDemand Webinar (92 minutes)

Learn the ins and outs of nonqualified deferred compensation plans and Code Section 409A.Nonqualified deferred compensation plans can provide executives with benefits in excess of those provided under qualified deferred compensation plans. While attractive to executives, these plans are subject to complex rules, including Internal Revenue Code Section 409A (Section 409A). It is critical that employers understand and properly implement these rules in order to maximize the chances that such plans will provide the intended benefits. A failure to design and operate a nonqualified deferred compensation arrangement in accordance with these rules can result in the early taxation of plan contributions, tax penalties, and potential liability for plan sponsors. This topic will provide you with a good foundation for identifying arrangements that are subject to Section 409A and help you design and administer these nonqualified deferred compensation plans in a legally compliant manner.


Steve Flores, Winston & Strawn LLP


Introduction to Nonqualified Deferred Compensation

• The Differences and Similarities Between Qualified and Nonqualified Plans

• What Arrangements Can Be Subject to Code Section 409A?

• What Constitutes Deferred Compensation? Important Exemptions

Code Section 409A Requirements

• Plan Document

• Deferral Election Rules

• Distribution Rules

Code Section 409A

• Termination Pay

• Equity Compensation

• Fixing Common Mistakes

Additional Formats

Audio & Reference ManualMore Info