Avoiding Nonqualified Plan Traps: Key Considerations for ERISA Counsel and Employers

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Internal Revenue Code Section 409A's broad definition of "deferred compensation" and strict rules on the time and form of payments have created many unseen traps for employers and executives. 

Our one-hour seminar will look at some of the most common traps and ways to prevent being snared in them. Severance arrangements, employment contracts, change in control agreements, as well as equity and phantom equity awards can all create inadvertent deferred compensation and violations of Section 409A. We will look at prevention strategies as well as corrective measures to address these hidden traps.

 

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