Vinson & Elkins LLP

General Civil and Trial Practice. Antitrust, Banking, Commodities, Corporation, International, Municipal, Oil and Gas, Real Estate, Savings and Loan Securities, Taxation and Trust Law.

Underwater Options: Using Option Exchange Programs to Maintain Incentive and Retention Goals
Miriam (Dusty) M. Burke, Dorene B. Cohen, David C. D'Alessandro, November 8, 2008
Like the dot.com bust at the turn of the century, the current financial market issues and depressed stock prices may lead companies to reevaluate the effectiveness of their equity compensation programs, particularly with respect to underwater options.

Nonqualified Deferred Compensation from Certain Tax Indifferent Entities
Miriam (Dusty) M. Burke, David C. D'Alessandro, Alan J. Robin, November 5, 2008
On October 3, 2008, the President signed into law, as part of the Emergency Economic Stabilization Act of 2008 (the Act), a new section 457A of the Internal Revenue Code of 1986, as amended (the Code), designed to target nonqualified deferred compensation paid to U.S. taxpayers by certain foreign...

Tax Relief for Certain Businesses and Individuals Affected by the Hurricane Ike Disaster
Charles L. Almond, Thomas Crichton, Donald F. Wood, L. Price Manford, Mark Scott, November 3, 2008
On October 3, 2008, the President signed into law the Emergency Economic Stabilization Act of 2008 (the Act).

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