Year-End Executive Compensation Matters and Issues Going Forward


As we approach the end of the year, companies need to be mindful that their ability to correct documentary failures of Section 409A with little or no adverse tax consequences is rapidly closing and that new executive compensation reporting requirements will be required in the upcoming year, pursuant to the Dodd-Frank Act.

These issues, and more, will be discussed in detail at our upcoming Breakfast Briefing to be held in our San Francisco office....

Notice 2010-6

Notice 2010-6 (the “Notice”) lays out the new IRS corrections program, which allows taxpayers to correct documentary violations contained in nonqualified deferred compensation plans. The Notice provides helpful guidance on key areas of concern, including, but not limited to, the following...

Please see full article below for more information.

LOADING PDF: If there are any problems, click here to download the file.

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

© Manatt, Phelps & Phillips, LLP | Attorney Advertising

Written by:


Manatt, Phelps & Phillips, LLP on:

Readers' Choice 2017
Reporters on Deadline

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:

Sign up to create your digest using LinkedIn*

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.

Already signed up? Log in here

*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.