Brigen Winters conducted a CCH audio seminar entitled, “Final Regulations under Code Section 409A – Challenges and Opportunities.”

Among the areas Winters addressed in this audio seminar were:

  • What the final regulations cover and not cover
  • Key transition rules
  • What has to be included in plan document(s)
  • Scope of Section 409A and key exemptions
  • Rules that apply to severance arrangements
  • Treatment of stock-based compensation
  • Short-term deferral exemption
  • Deferral election rules
  • Distribution rules and prohibition on accelerated payments
  • Separation from service and 6-month delay for key employees
  • Subsequent election rules and exceptions

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