Saturday, February 4, 1:00 PM – 3:00 PM
Sponsoring Committee: Employee Benefits

An in depth exploration of the 409A guidance issued to date.  After a brief overview of the proposed regulations released on September 29, 2005, the panels will look at the application of the guidance to different types of deferred compensation arrangements, including bonus programs, defined benefit and defined contribution arrangements, severance, change in control and employment agreements and equity compensation plans.  The panel will look at the impact of the proposed regulations on business combinations and cross border issues.  It will review the latest guidance on the calculation of penalties and reporting requirements (if issued).  The panel will conclude by addressing drafting and planning considerations and concerns in light of the guidance.

Moderator:  Greta E. Cowart, Haynes and Boone LLP, Dallas, TX

Panelists: 

John R. Cornell, Jones Day, New York, NY

Elizabeth Drigotas, Deloitte & Touche LLP, Washington, DC

Russell E. Hall, Towers Perrin, et al.,Valhalla, NY

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

George R. Ince Jr, Davis, Polk & Werdwell, New York, NY

Wayne Luepker, Mayer, Brown, Rowe & Maw, Chicago, IL

Priscilla E. Ryan, Sidley, Austin, Brown & Wood, Chicago, IL

Scott P. Spector, Fenwick & West LLP, Mountain View, CA

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

John L. Utz, Utz & Miller, Overland Park, KS

Carol A. Weiser, Sutherland Asbill and Brennan, Washington, DC