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Executive Compensation and Benefits Memo: Limited IRS Relief for Options and SARs Subject to Deferred Compensation Rules

15 February 2007
Mayer Brown Newsletter
16 February 2007 - The IRS has announced a program that provides limited relief for certain employees who are subject to additional taxes under the nonqualified deferred compensation rules of tax code section 409A. The relief, which applies to discounted stock rights exercised in 2006, is described in Announcement 2007-18 (the "Announcement") issued on February 8, 2007.
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