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John J. Heber

Manatt, Phelps & Phillips, LLP

Latest Publications

Expiration of 409A Correction Period Regarding the Timing Requirement to Execute a Release Agreement

The payment of severance in the event of a termination of employment is often conditioned on the execution of a release agreement. This requirement may violate the documentary requirements of Code Section 409A ("409A") if the...more

11/30/2012 - IRS Section 409A Severance Agreements

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