09.25.2008 Amendment Deadline Looms for Deferred Compensation Plans
Deferred compensation plans and agreements subject to Internal Revenue Code section 409A (“409A”) must be in written compliance by Dec. 31, 2008. 409A may apply to employment agreements, change in control agreements, severance plans and agreements, stock incentive plans, phantom share plans, long-term bonus plans, and other arrangements, in addition to formal nonqualified plan documents.
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