Compensation and Benefits Insights - May 2013
King & Spalding
May 7, 2013
3 pages
In this Issue:
- Recent 403(b) Developments
- May and June Filing and Notice Deadlines for Qualified Retirement and Health and Welfare Plans
IRS's Rule 409A: Deferred Compensation
Discounted Stock Options in the Cross-Hairs of Section 409A Compliance [Sutardja v. United States]
Groom
From Bloomberg BNA's Pension & Benefits Daily
April 25, 2013
3 pages
Federal Claims Court Upholds IRS Position on Discounted Stock Options
Groom
April 4, 2013
2 pages
Court Affirms Discounted Stock Options Are Deferred Compensation Subject to Section 409A
Morgan Lewis
March 21, 2013
3 pages
Transition Relief under Code Section 409A Will Expire on December 31, 2012 for Certain Deferred Compensation Arrangement Corrections Simpson Thacher
November 28, 2012
4 pages
Reduced Reporting for Section 409A Release-Related Corrections Made by December 31, 2012
Paul Weiss
November 27, 2012
2 pages
Relief for Correcting Certain Internal Revenue Code Section 409A Failures Expires This Year
Proskauer
November 15, 2012
4 pages
December 31 Deadline Approaching for Amending Employment and Severance Agreements with Release RequirementsSeyfarth Shaw
November 9, 2012
1 page
Year-end Deadline for Correcting Section 409A Deferred Compensation Arrangements Conditioned on Employee Release or Covenant Pillsbury
November 9, 2012
3 pages
