Manan Shah

IRS Begins Section 409A Audits
John R. Cornell, M. Travis DeHaven, Dennis B. Drapkin, Daniel C. Hagen, Colleen M. Hart, Karl L. Kellar, Rory D. Lyons, Manan Shah, Charmaine L. Slack, November 10, 2009
The Internal Revenue Service ("IRS") has begun auditing companies' compliance with Section 409A of the Internal Revenue Code ("Section 409A"). This news may come as an unwelcome surprise to many who were hoping that the complexities and uncertainties of Section 409A might delay...

Executive Compensation Tax Rules May Require Year-End Planning
John R. Cornell, Dennis B. Drapkin, Daniel C. Hagen, Rory D. Lyons, Manan Shah, Charmaine L. Slack, October 22, 2009
As 2009 winds down, companies should consider a number of executive compensation tax rules that are sensitive to year-end deadlines. This Commentary discusses (i) planning opportunities under Code Section 409A to address potential tax rate increases on deferred compensation, (ii) how typical...

Proposed Changes to Proxy Disclosure Regarding Executive Compensation and Corporate Governance
Charmaine L. Slack, Manan Shah, September 4, 2009
On July 10, 2009, one month following the statement issued by Chairman Mary Schapiro of the Securities and Exchange Commission (the "SEC" or the "Commission") that the Commission was considering enhanced compensation and other proxy statement disclosure requirements for all...