Legal updates for: 409A


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Split Dollar Shing-a-Ling! Employing the Concepts of Inter-Generational Split Dollar in Compensatory Split Dollar Arrangements

by Gerald Nowotny on

... - In the last ten years, life insurance producers and their counsel have quietly transferred great fortunes with minimal gift and estate taxation using intergenerational split dollar life insurance programs. This planning technique relies on the use of private split dollar using the restricted collateral assignment split dollar and the... more


A Poet's Guide to Employee Benefits Law - 2017 Edition

by Shipman & Goodwin LLP on

... employee benefits world, with all its legal rules and regulations, is viewed by human resources people, financial people, and for that matter most lawyers, as forbidding territory - the "darkest forest" from the Wizard of Oz. In desperation, people purchase "answer books" which can answer a specific question, with citations,... more


The Short Field Guide to IPOs - 2017

by Morrison & Foerster LLP - JOBS Act on

... EMERGING GROWTH COMPANY - The JOBS Act created a new class of issuer: the emerging growth company (EGC). An EGC is defined as an issuer with total annual gross revenue of less than $1 billion during the most recent fiscal year. Most companies considering or preparing for an IPO will qualify for EGC status, which will allow them to take... more




Federal Court Blocks Department of Labor Regulations that Would Increase Exempt Employee Minimum Salaries

by Latham & Watkins LLP on

... employers may welcome the injunction, employers should tread carefully before rolling back announced salary increases. On November 22, 2016, a federal judge in the Eastern District of Texas issued an injunction preventing Department of Labor overtime regulations, which were scheduled to go into effect on December 1, 2016, from taking effect.... more


Quick Guide to REIT IPOs - 2016

by Morrison & Foerster LLP - JOBS Act on

... Estate Investment Trusts (“REITs”) are endlessly inventive. They were first developed in the 1960s as a means for ordinary retail investors to hold interests in real estate. The REIT market has waxed and waned over the years. During the early years of the Great Recession, 2008-2009, REITs surged in popularity due to their dividend... more





Alert: IRS Announces Adjusted Plan Limits for 2017

by Cooley LLP on

...er types of employee benefit plans, including deferred compensation plans that may be subject to Internal Revenue Code §409A. The amount by which the limits are adjusted each year is based on a cost of living index. Not all limits increase every yea... more





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