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Benefits & Compensation Alert >> Private Company Stock Options Under Section 409A - Alert -  05/27/2008

Section 409A of the Internal Revenue Code was enacted on October 24, 2004 and sets forth rules that apply to deferred compensation plans.  Because of its breadth, Section 409A applies to many arrangements that are not historically considered to provide deferred compensation – such as stock options.

Mark Bokert

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Benefits & Compensation Alert >> Specified Employees Under Section 409A - Alert -  05/27/2008

Internal Revenue Code Section 409A requires that any deferred compensation paid to a “specified employee” of a public company on account of his or her separation from service must be delayed for six months following the separation.  This requirement is known as the “six-month delay rule.”

Mark Bokert

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Benefits & Compensation Alert >> Why You Need To Care About Section 409A - Alert -  05/27/2008

Why do employers and employees need to care about Section 409A – the sweeping legislation that affects non-qualified deferred compensation plans?  The answer is this: if a deferred compensation plan is not amended to comply with Section 409A by December 31, 2008, all deferrals under the plan may be penalized and subject to taxation before they are distributed.

Mark Bokert

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Human Resources 2007: The Top 10 ERISA Fiduciary Duty Exposures - And What to do About Them - Published Article -  11/01/2007

By: Mark E. Bokert and Alan Hahn

This chapter discusses some of the most pressing issues affecting  employee benefit plan sponsors and their managers with respect to  their fiduciary responsibilities under the Employee Retirement Income  Security Act (ERISA). It provides an overview of new developments and  offers some practical advice aimed at managing an organization's fiduciary  liability risks in 2007. Keep in mind that the following offers general information and is necessarily limited in scope given the complexity of the topic. Experienced ERISA legal counsel should be consulted for further information relevant to the specific needs of your organization and benefit plans.

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The Metropolitan Corporate Counsel: Understanding The New Accounting Rules For Stock Options And Other Awards - Published Article -  07/01/2005

By:  Mark Bokert

Lawyers, tax professionals, and other executives who are involved with granting equity-based awards to employees should have a basic understanding of the new accounting rules set forth under Statement of Financial Accounting Standards No. 123(R)("FAS 123(R)").

 



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