“Top hat plans” —non-qualified deferred compensation plans that can be exempt from most of the requirements of Employee Retirement Income Security Act of 1974 or ERISA—can be a useful tool for employers looking to provide...more
On this episode of “Just Compensation,” the hosts provide an introduction into Section 409A, the complicated tax code provision that governs non-qualified deferred compensation: when does it apply, how do you comply with it,...more
In the past weeks, many companies, both public and private, have seen their stock prices and values decline because of the economic disruption caused by COVID-19. As a result, outstanding stock options may no longer provide...more
5/27/2020
/ Coronavirus/COVID-19 ,
Disclosure Requirements ,
Fair Market Value ,
Incentive Stock Options ,
Internal Revenue Code (IRC) ,
Private Company Shares ,
Publicly-Traded Companies ,
Rule 701 ,
Section 409A ,
Securities Act of 1933 ,
Shareholder Approval ,
Stock Options ,
Stock Prices ,
Treasury Regulations