News & Analysis as of

Top Ten Employer Issues for 2014

Human-resource professionals will face significant challenges in the year ahead as they attempt to comply with various employment laws amid shifting demographics and societal trends. The year of 2013 saw the enactment of new...more

Global HR Hot Topic—January 2014: Employment Contracts Outside the United States

A Field Guide to Overseas Collective, Individual, Indefinite, Fixed-Term and Probationary Work Agreements - When a US organization sets out abroad and signs up staff overseas, the first obstacle it hits is deciding...more

Top Tips for Successful Recruitment

Recent surveys have shown that companies of all sizes are optimistic about their ability to expand and create jobs in 2014. With business confidence said to be at its highest since 1994, now is a good time for employers to...more

Recent Conflicting Decisions Make It Potentially Easier and Harder to Enforce Non-Competition and Non-Solicitation Covenants

What you need to know: The enforceability of restrictive covenants continues to be a heavily litigated area in Massachusetts. Massachusetts courts recently issued three decisions relating to the enforceability of...more

Reviewing and Updating Your Employer Compliance Checklists

Given the plethora of recent changes in the employment law landscape, employers probably made reviewing compliance checklists a New Year’s resolution for 2013. From hiring employees, to training them, to auditing existing...more

Corporate Law Report: Cybersecurity, CEO Social Media, New Workplace Laws, Healthcare Reform in 2013 [Video]

Our first Corporate Law Report of the new year offers executives and in-house counsel a look at some of the key stories we are following right now: What to do about Cybersecurity; how to handle social media from the...more

Employment Contracts and Severance Agreements Should be Reviewed and May Need to be Amended by December 31 to Comply with Section...

Severance agreements and employment contracts with release of claims provisions may violate 409A of the Internal Revenue Code. Bad release provisions may be fixed, penalty-free, before December 31, 2012. Most severance...more

Relief for Correcting Certain Internal Revenue Code Section 409A Failures Expires This Year

The Treasury Department and the IRS have provided favorable transition relief for correcting arrangements that impermissibly condition the payment of nonqualified deferred compensation on a service provider's completion of...more

Section 409A Transition Relief Deadline Quickly Approaching

As the end of the year approaches, important transition relief from penalties and excise taxes imposed by Section 409A of the Internal Revenue Code (the Code) is about to expire. If an employer has an employment agreement or...more

Year-end Deadline for Correcting Section 409A Deferred Compensation Arrangements Conditioned on Employee Release or Covenant

By December 31, 2012, all deferred compensation arrangements in which payment is contingent on employee action, such as execution of a release of claims, must either include payment-timing restrictions that comport to IRS...more

McAfee & Taft EmployerLINC Employee Benefits Law Alert: Year-end IRS deadline looms for correcting release language in 409A...

Employers with employment agreements, severance policies, and other non-qualified deferred compensation agreements that contain language conditioning any payment on employee action, such as the execution of a release of...more

409A Transition Relief Ends December 31 for Certain Severance and Other Employment Agreements

Employment, change in control, and severance agreements, as well as severance and deferred compensation plans, often condition payment upon the execution of a release or a noncompete or other employment-related condition. Any...more

Section 409A Document Correction Relief: Take the Final Bite of the Apple before December 31st

Background - Section 409A of the Internal Revenue Code (Section 409A) regulates the payment of non-qualified deferred compensation. If a plan or agreement is not otherwise exempt from Section 409A and does not comply with its...more

Time is Running Out! December 31 Deadline Nears for Documentary Correction of Payments Contingent on the Execution of a Release...

Severance and other deferred compensation payments that are contingent on the execution of a release can in some circumstances result in a violation of Section 409A of the Internal Revenue Code. Section 409A governs the...more

December 31, 2012 Deadline to Correct Certain Section 409A Payment Timing Errors

December 31, 2012, is the deadline for correcting certain errors in the written provisions of nonqualified deferred compensation arrangements that provide payments that are contingent on the recipient’s execution of a release...more

Dec. 31 Deadline for Severance Pay Provisions in Employment Agreements to Comply With Section 409A

Many employment agreements, especially those for high-level executives, provide severance pay upon a change in control or a termination without cause, but only if the employee signs a release of claims. The IRS has noted that...more

Executive Compensation Alert: Relief Period for Section 409A Release Timing Errors Expires on December 31, 2012 Action Needed

Non-qualified deferred compensation arrangements that are not exempt from Section 409A of the Internal Revenue Code of 1986, as amended (the “Code”), should be reviewed to ensure compliance with Section 409A’s rules governing...more

409A Transition Relief Expires at Year-End; Employers Should Review Their Plans

Employers should review plans and agreements subject to Internal Revenue Section Code 409A before the end of 2012. That’s when transitional relief afforded by the Internal Revenue Service expires for deferred compensation...more

"Executive Compensation and Benefits Alert: Important Section 409A Relief Expires at Year-End"

Although it may seem early to start preparing for the holiday season, employers should get a head start this year. Important IRS transitional relief under Section 409A of the Internal Revenue Code for nonqualified...more

Section 409A Transitional Relief Deadline Approaching

Deferred compensation arrangements under which payments subject to Section 409A are contingent on a release must be brought into compliance with documentation requirements by December 31. The December 31, 2012,...more

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