Holland & Knight attorneys Victoria Zerjav, Bob Friedman and Christopher Buch will be discussing the recent proposed regulations from the Internal Revenue Service (IRS) to modify and clarify existing rules under Section 409A of the Internal Revenue Code and how it affects employers and employee benefits. The proposed regulations answer some long-standing questions about Code Section 409A and raise new issues as well, including questions relating to when a payment is made, when a separation from service occurs and how proper corrections are to be made.
Since the adoption of Code Section 409A, our attorneys have been interpreting and applying the rules governing nonqualified deferred compensation in the Code Section 409A paradigm. Our extensive advice relating to nonqualified deferred compensation generally includes:
Holland & Knight will make all reasonable efforts to seek CLE credit for this program in states with an MCLE requirement. In certain instances, some programs may not be awarded CLE credits because of content, delivery or jurisdictional restrictions. For New York attorneys: both transitional (newly admitted) and experienced New York attorneys who attend this program can qualify for New York CLE credit.
Please note that email communications to the firm through this website do not create an attorney-client relationship between you and the firm. Do not send any privileged or confidential information to the firm through this website. Click "accept" below to confirm that you have read and understand this notice.