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Intellectual Property Law

: Mass Law Blog

IRC 409A

By Lee.Gesmer

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David Moran at my firm has written a Client Advisory on some of the issues associated with Internal Revenue Code §409A, which has a major impact on complex compensation arrangements. Supplemental executive retirement plans, voluntary deferral plans and equity plans are just a few of the compensation plans that are affected by this law. As the Advisory points out, the law places a premium on 2008 year-end tax planning.

Click here for a pdf copy of this advisory.

Full post as published by Mass Law Blog on December 12, 2008 (boomark / email).

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