Treasury has issued the long-awaited final regulations under Section 409A, along with other guidance.  This teleconference will explore the impact of this latest guidance on nonqualified deferred compensation, including:

• Changes to the exceptions for short term deferrals and equity rights
• Updates on key definitions, such as service recipient stock, separation from service, and good reason terminations
• Revisions to Plan Aggregation Rules
• Separation pay plans and post-separation reimbursement requirements
• Written plan requirement -- what is required?
• Linked qualified and nonqualified plans:  What do the final rules require?
• Application of Split Dollar Life Insurance
• What’s Next?  Topics Not Covered 

Moderator:     Pamela Baker, Sonnenschein Nath & Rosenthal LLP, Chicago, IL

Speakers:      Daniel Hogans, Attorney-Advisor, Office of Tax Policy, U.S. Department of the Treasury, Washington, DC

Elizabeth Drigotas, Deloitte Tax LLP, Washington, DC

**Make checks payable to ABA-JCEB and mail to 740 15th Street, N.W., Washington, DC 20005