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Pension Plan Limits for 2009
Andrea S. Rattner, Lisa Berkowitz Herrnson; Proskauer Rose LLP;
Legal Alert/Article
November 4, 2008
, previously published on October 2008
The Internal Revenue Service recently announced the cost-of-living adjustments applicable to dollar limitations for qualified pension and profit-sharing plans under the Internal Revenue Code (the "Code") effective January 1, 2009.
Deadline for Compliance with Code Section 409A Is Approaching
Michael J. Album, Ira G. Bogner, Peter J. Marathas, Andrea S. Rattner, Michael S. Sirkin; Proskauer Rose LLP;
Legal Alert/Article
September 20, 2008
, previously published on September 2008
Internal Revenue Code Section 409A ("Code Section 409A") places significant limitations on the flexibility of "deferred compensation" arrangements.
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