Final 409A Regulations: Impact on Your Company and an Action Plan for Year End - 2300
Price: $ 119.00 (USD)
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You will receive 1 credit (CE) upon completion of this course.
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Course Description
The new code �409A final regulations came out on April 10th of 2007 and they are scheduled to go into effect January 1 of 2008. Every company needs to know how �409A operates and applies to the various types and forms of arrangements. This course explains what �409A does and how it applies to the various arrangements as well as showing which arrangements are exempt. A specific focus is on deferred compensation, which is a key to determining whether or not an arrangement is subject to 409A.
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Course Outline
Final §409A Regulations: Impact on Your Company and an Action Plan for Year End
I. How Does 409A Operate and Apply to Arrangements?
A. Exemptions and Applications
B. Tax Consequences
C. Aggregation of Arrangements
D. Deferred Compensation
1. Explanation of Deferred Compensation
2. Short-Term Deferral Rule
3. Deferred Compensation with Bonus Arrangements
E. Separation Pay
1. Separation Pay Arrangements
2. Separation for “Good Reason”
3. Short-Term Deferral Exceptions
4. Key Exclusions
II. Arrangements Impacted by � 409A
A. Stock Rights and Options
B. Non-Public Companies
III. New Code �409A Requirements
A. Distribution Timing Restrictions
B. Special Rule for Specified Employees
C. Deferred Compensation Part I
D. Deferred Compensation Part II
E. Deferral Election Restrictions
F. Additional Compliance Requirements
G. Reporting Requirements
IV. Action Plan: Four Steps
AfterWords®
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I. How Does 409A Operate and Apply to Arrangements?
A. Exemptions and Applications
B. Tax Consequences
C. Aggregation of Arrangements
D. Deferred Compensation
1. Explanation of Deferred Compensation
2. Short-Term Deferral Rule
3. Deferred Compensation with Bonus Arrangements
E. Separation Pay
1. Separation Pay Arrangements
2. Separation for “Good Reason”
3. Short-Term Deferral Exceptions
4. Key Exclusions
II. Arrangements Impacted by � 409A
A. Stock Rights and Options
B. Non-Public Companies
III. New Code �409A Requirements
A. Distribution Timing Restrictions
B. Special Rule for Specified Employees
C. Deferred Compensation Part I
D. Deferred Compensation Part II
E. Deferral Election Restrictions
F. Additional Compliance Requirements
G. Reporting Requirements
IV. Action Plan: Four Steps
AfterWords®
More Information
| Language | English |
| Course Length | 1.40 hours |
| Duration of Access | for 3 months from day of enrollment |
| Continuing Education Credits | 1 |
| Instructor | Susan K Richter, Bruce H Wynn |
| Vendor | Cognistar (Read more about Cognistar accreditation.) |
| Course Certification | CLE credit available, see details for each course for states where available |
| Prerequisites/Audience | intended for attorneys and law students |
| Requirements/Materials Included | computer with Internet access |
Price: $ 119.00 (USD)
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