The American Law Institute-American Bar Association (ALI-ABA) recently held its two-day annual conference, Executive Compensation: Strategy, Design, and Implementation. Representatives from the Treasury, Internal Revenue Service (IRS) and the Securities and Exchange Commission (SEC) presented the latest government views on upcoming guidance under Code section 409A, stock option grant timing, and the new SEC disclosure rules for executive compensation. We share some of their observations in the attached PDF article.

In the attached PDF article, we also summarize the IRS’s recently issued interim guidance providing relief from the section 409A rules for payments made to comply with federal government ethics rules.


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