martindale.com Legal Library
|
Deadline Approaching for Making 409A-Related Amendments to Compensation Arrangements by Lynda T. Galligan Robert M. Hale Marian A. Tse Scott A. Webster Jennifer Merrigan Fay Goodwin Procter LLP Boston Office
| |
|
December 1, 2008
Previously published on November 5, 2008
The rules relating to deferred compensation changed dramatically when the American Jobs Creation Act of 2004 added Section 409A to the Internal Revenue Code. Section 409A applies to deferred compensation arrangements between companies and employees, directors and/or independent contractors (collectively "service providers").
|
The views expressed in this document are solely the views of the author and not Martindale-Hubbell. This document is intended for informational purposes only and is not legal advice or a substitute for consultation with a licensed legal professional in a particular case or circumstance. |
Practice Area Resource Centers
|
|