Saturday, October 21

SECTION PROGRAM

8:30AM – 10:30AM

Seeing Both the Forest and the Trees:  Working with the Final 409A Regulations (Tax) 

The program will provide an overview of the final 409A regulations and the tax and penalty regulations (if issued).  After a brief overview, the program will delve into the design and drafting issues that arise when applying the final regulations to executive benefits, perks, and severance in employment agreements, mergers and acquisitions, omnibus stock plans, individual stock right grants, SERPs, KERPs, wrap-around or linked plans, bonus plans, inbound and outbound expatriate arrangements such as tax gross-ups and foreign plans, and other nonqualified deferred compensation plans or arrangements.  Planning considerations for earn-outs and deferred payments in merger and acquisition agreements will also be discussed.  Drafting and planning for use of the exemptions provided in the final regulations will also be discussed. 

Moderators:        

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

Wayne R. Luepker, Mayer Brown Rowe & Maw LLP, Chicago, IL

Panelists:             

Daniel L. Hogans, Attorney Advisor, Benefits Tax Counsel, Department of Treasury, Washington, DC

                Stephen B. Tackney, Attorney Advisor, Office of Chief Counsel, IRS, Washington, DC

Sponsored by:      Employee Benefits Committee