Legal updates for: 409A


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Employee Benefits Developments - August 2014

by Hodgson Russ LLP on

... Departments of the Treasury, Labor, and Health and Human Services issued final regulations addressing the rule in the Affordable Care Act (ACA) that prohibits a group health plan from having a waiting period that exceeds 90 days. The final regulations generally incorporate the proposed regulations issued last February without any substantive... more


An Appreciation for Hedging Your Bets on Deferred Compensation

by Dechert LLP on

... Section 457A of the U.S. Internal Revenue Code of 1986 (the “Code”), certain offshore and other entities are limited in their ability to provide tax-effective deferred compensation to providers of services to those entities. Recently, in Revenue Ruling 2014-181 (the “Ruling”), the Internal Revenue Service (the... more


The ERISA Litigation Newsletter - July 2014

by Proskauer Rose LLP on

... Overview - The end of the U.S. Supreme Court's term brought two significant ERISA decisions. The first concerns the standard of review that courts apply when evaluating ERISA stock-drop claims. As discussed below, the Supreme Court concluded that the "presumption of prudence," which had been adopted by every circuit court to... more







New IRS Revenue Ruling 2014-18 and the Use of Hedge Fund Stock Options

by K&L Gates LLP on

... Internal Revenue Service has issued Revenue Ruling 2014-18 (the “Ruling”) to clarify that stock options and stock-settled stock appreciation rights (“SARs”), properly designed, can be used as a form of compensation to managers of hedge funds and other “nonqualified entities” without being considered nonqualified... more







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