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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.

Faculty

Steve Flores

Steve Flores

Winston & Strawn LLP

Agenda

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, Chair of Employee Benefits Section Council; American Benefits Council, Policy Board of Directors Advisory Council representative; Chicago Police Board, member; National Hispanic Bar Association, deputy regional president for Region IX, chair of Awards Committee; Chicago Committee, Board member; Hispanic Lawyers Association of Illinois, In-House Counsel Committee member, Law School Committee member; LCLD Fellow; Winston & Strawn LLP, Insurance Committee, Diversity Committee and Hiring Committee
  • 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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