Executive Compensation

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409A Guidance

•	409A Year-End Survival Guide (7/23/08)
•	Performance-Based Compensation Under 409A (2/25/08)
•	IRS Establishes Limited Correction Program Under Code Section 409A (12/11/07)
•	IRS Again Extends Section 409A Transition Period (10/24/07)
•	IRS Provides Limited Relief from Section 409A Deadline (9/13/07)
•	Overview of Final Section 409A Rules (4/16/07)
•	IRS Waives Reporting of 409A Deferrals for 2006, But 2005 and 2006 Violations of 409A Trigger Last Minute Reporting and Withholding Obligations (2/20/07)
•	The Senate Finance Committee Takes Aim at Executive Compensation- Again (1/22/07)
•	IRS Extends Transition Period Under Section 409A (10/5/06)
•	IRS Suspends Reporting and Withholding Requirements for Deferred Compensation Arrangements under Section 409A (PDF, 126kb) (Updated 1/5/06)
•	Groom Comment Letter on 409A Proposed Regulations (PDF, 320kb) (1/3/06)
•	Deferred Compensation Regulation Action Plan (10/12/05)
•	Proposed IRS Regulations Summary (10/12/05)
•	Are You Prepared? Uncertainty of Section 409A's Impact on Multinational Corporations Looms (PDF, 56kb) (Summer 2005)
•	Groom Follow-Up Letter to Treasury: Additional Requests for 409A Guidance (PDF, 63kb) (7/1/2005)
•	Groom Letter to Treasury: Need for Code Section 409A Guidance (PDF, 83kb) (6/3/2005)
•	An Executive's Perspective on New 409A Deferred-Compensation Rules under the American Jobs Creation Act (05/05)
•	March 15th Deadline Under Deferred Compensation Legislation Approaches (2/23/2005)
•	IRS Transition Guidance on Deferred Compensation Legislation (PDF, 162kb) (12/30/2004)
•	Groom Letter to Treasury: Urgent Need for Deferred Compensation Guidance (PDF, 152kb) (12/3/2004)
•	Checklists (11/12/2004) Amending "SERPs" to Comply With New Code Section 409A (PDF, 101kb) Amending Voluntary Deferral/401(k) Mirror Plans to Comply With New Code Section 409A (PDF, 104kb)
•	New Deferred Compensation Legislation—Summary and Action Steps (PDF, 152kb) (10/29/2004)
•	Impact of New Deferred Compensation Legislation on Stock Appreciation Rights (PDF, 18kb) (10/25/2004)

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Other Tax Issues

•	IRS Update to ESPP Rules and Reporting Requirements (9/4/08)
•	IRS Ruling on Performance-Based Pay (2/29/08)
•	Investigating Potential Allegations of Backdating Option Grants (9/14/06)
•	Rabbi Trusts—The Basics and Beyond (PDF, 91kb) (December 2004)
•	IRS Issues Final ISO Rules and Requests Comments on ESPP Rules (8/24/2004)
•	IRS Launches Exam Program Targeting Executive Comp Benefits (10/31/2003)
•	IRS Finalizes Comprehensive New Rules for Split Dollar Plans (9/26/2003)
•	Performance-Based Compensation Under IRC § 162(m) (PDF, 53kb) (9/3/2003)
•	Nonqualified Deferred Compensation: An Important Source of Retirement Income (Summer 2003)
•	Design and Implementation Issues for Eligible Deferred Compensation Plans After EGTRRA and the Proposed Regulations (3/5/2003)

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ERISA Issues

	Select Group Requirement for ERISA Top Hat Plans (PDF, 86kb) (11/27/07)
•	Third Circuit Issues Decision in Favor of Groom Client in Top Hat Plan Lawsuit (6/9/06)
•	Sample Top Hat Notice (PDF, 22kb)
•	Successor Liability Applied to Top Hat Plan (8/16/2002)

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Securities Law Issues

•	Final SEC Rules Issued on Executive Compensation Disclosures (8/15/06)
•	SEC Approves Final Rules on Executive Compensation Disclosure (7/28/06)
•	Treasury, IRS and SEC Officials Comment on Current Executive Compensation Issues (7/11/06)
•	SEC Proposes Increased Proxy Disclosures on Benefits (PDF, 170kb) (2/3/06)
•	SEC FAQs on Immediate Disclosure of Executive Arrangements (12/30/2004)
•	SEC Requires Accelerated Disclosure of Executive Arrangements (3/25/2004)
•	NYSE Addresses Impact of Shareholder Approval Rules (12/23/2003)
•	Impact of Sarbanes-Oxley Act on Benefits and Executive Compensation (Winter 2003)
•	NYSE and NASDAQ Rules on Shareholder Approval of Equity Compensation Plans (7/30/2003)
•	New Rules for Black-out Periods Under Sarbanes-Oxley Act (5/13/2003)

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