Executive Compensation and Benefits Update - How the Final Section 409A Deferred Compensation Rules Affect Employer Plans
30 May 2007
Mayer Brown Newsletter
30 May 2007 - On April 10, 2007, the IRS issued final regulations (the "Final Regulations") covering the nonqualified deferred compensation rules imposed by section 409A of the Internal Revenue Code. The Final Regulations differ in many respects from the proposed regulations published on October 4, 2005 (the "Proposed Regulations").