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Code Section 409A: Structuring Compliant Plans and Avoiding Pitfalls

Learn the ins and outs of nonqualified deferred compensation plans and Code Section 409A.Nonqualified deferred compensation plans can provide executives with benefits in excess of those provided under qualified deferred compensation plans. While attractive to executives, these plans are subject to complex rules, including Internal Revenue Code Section 409A (Section 409A). It is critical that employers understand and properly implement these rules in order to maximize the chances that such plans will provide the intended benefits. A failure to design and operate a nonqualified deferred compensation arrangement in accordance with these rules can result in the early taxation of plan contributions, tax penalties, and potential liability for plan sponsors. This topic will provide you with a good foundation for identifying arrangements that are subject to Section 409A and help you design and administer these nonqualified deferred compensation plans in a legally compliant manner.


Runtime: 92 minutes
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Agenda

Introduction to Nonqualified Deferred Compensation

  • The Differences and Similarities Between Qualified and Nonqualified Plans
  • What Arrangements Can Be Subject to Code Section 409A?
  • What Constitutes Deferred Compensation? Important Exemptions

Code Section 409A Requirements

  • Plan Document
  • Deferral Election Rules
  • Distribution Rules

Code Section 409A

  • Termination Pay
  • Equity Compensation
  • Fixing Common Mistakes
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Over 30 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

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This course was last revised on August 22, 2017.

Call 1-866-352-9540 for further credit information.

  • SHRM 1.5
     
  • Lorman Education Services is recognized by SHRM to offer Professional Development Credits (PDCs) for the SHRM-CPSM or SHRM-SCPSM. This program is valid for 1.5 PDC(s) for the SHRM-CP or SHRM-SCP. For more information about certification or recertification, please visit www.shrmcertification.org
     
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  • ME CPE
     
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  • MI CPE
     
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  • MO CPE
     
  • This Ondemand program is applicable for CPE credit. *The Missouri State Board of Accountancy has final authority on the acceptance of individual courses and providers.
     
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  • ND CPE
     
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  • NH CPE
     
  • This Ondemand program is applicable for CPE credit. *The New Hampshire State Board of Accountancy has final authority on the acceptance of individual courses and providers.
     
  • NV CPE
     
  • This Ondemand program is applicable for CPE credit.*The Nevada State Board of Accountancy has final authority on the acceptance of individual courses and providers.
     
  • OH CPE
     
  • This Ondemand program is applicable for CPE credit. *The Ohio State Board of Accountancy has final authority on the acceptance of individual courses and providers.
     
  • PA CPE
     
  • This Ondemand program is applicable for CPE credit. *The Pennsylvania State Board of Accountancy has final authority on the acceptance of individual courses and providers.
     
  • TX CPE 1.5
     
  • Lorman Business Center, Inc. has registered with the Texas State Board of Public Accountancy as a CPE Sponsor. This registration does not constitute an endorsement by the Board as to the quality of our CPE Program. This program qualifies for 1.5 hours of continuing professional education.
     
  • VA CPE
     
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  • WA CPE
     
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  • WY CPE
     
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This program format does NOT qualify, nor meet the National Standard for NASBA accreditation.

Audio & Reference Manual

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  • CA MCLE 1.5
     
  • CT CLE 1.5
     
  • GA CLE 1.5
     
  • HI CLE 1.5
     
  • IL CLE 1.5
     
  • ME CLE 1.5
     
  • MT CLE 1.5
     
  • NJ CLE 1.8
     
  • NV CLE 1.5
     
  • VT CLE 1.5
     
  • WA CLE 1.5
     
  • WV MCLE 1.8
     
The CLE Code is ONLY a requirement when applying for CLE Credit in California (for participatory credit), Kansas, New Jersey or New York. Other states do not need to supply the CLE Code to apply for CLE credit.

This program format does NOT qualify, nor meet the National Standard for NASBA accreditation.

MP3 Download

  • Arizona CLE 1.5
     
  • CA MCLE 1.5
     
  • CT CLE 1.5
     
  • HI CLE 1.5
     
  • IL CLE 1.5
     
  • ME CLE 1.5
     
  • MT CLE 1.5
     
  • NJ CLE 1.8
     
  • NV CLE 1.5
     
  • VT CLE 1.5
     
  • WA CLE 1.5
     
  • WV MCLE 1.8
     
The CLE Code is ONLY a requirement when applying for CLE Credit in California (for participatory credit), Kansas, New Jersey or New York. Other states do not need to supply the CLE Code to apply for CLE credit.

This program format does NOT qualify, nor meet the National Standard for NASBA accreditation.

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Why Lorman?

Over 30 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Steve Flores

Steve Flores

Winston & Strawn LLP

  • Partner in the office of Winston & Strawn LLP
  • Practice emphasizes all aspects of employee benefits and executive compensation matters
  • Conducts regular seminars and workshops on numerous employee benefits and executive compensation matters for public and private companies
  • Wrote several publications related to the areas of employee benefits and executive compensation
  • Member of the following organizations: Illinois State Bar Association, secretary of Employee Benefits Section Council; University of Illinois College of Law, Law Alumni Board; National Hispanic Bar Association, deputy regional president for Region IX, chair of Awards Committee; Hispanic Lawyers Association of Illinois, In-House Counsel Committee member, Law School Committee member; Rotary One, Community Service Committee; Human Resources Management Association of Chicago, member of Total Rewards Interest Group; Chicago SHRM; American Bar Association; Worldwide Employee Benefits Network
  • J.D. degree, magna cum laude, University of Illinois at Urbana-Champaign; B.A. degree in political science, University of Illinois at Chicago
  • Can be contacted at 312-558-6456, [email protected] or https://www.linkedin.com/in/stevefloreslaw
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Product ID: 400064
Published 2017
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