The New Section 409A and 457(f) Deferred Compensation Rules Demystified Recording

In June 2016, the Internal Revenue Service (IRS) has released separate sets of proposed regulations for Sections 409A and 457(f). The proposed regulations will provide clarifications to the Substantial Risk of Forfeiture (SROF) rules and will play vital roles in the implementation of nonqualified de…

The New Section 409A and 457(f) Deferred Compensation Rules Demystified

Wednesday, May 3, 2017

12:00 pm – 1:30 pm (EST)

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The Wagner Law Group

Trucker Huss, APC

The Wagner Law Group

The Wagner Law Group is considered to be amongst the nation’s most exceptional ERISA and employee benefits law firms.  With offices in Boston, San Francisco, Tampa, Palm Beach Garden sand St. Louis, it provides unparalleled legal advice to its clients, including large, small and nonprofit corporations as well as individuals and government entities. The firm’s 24 attorneys combine many years of experience in their fields of practice. Six of its attorneys are AV rated by Martindale-Hubbell and six attorneys have been named to the prestigious Super Lawyers lists.

Website: http://www.wagnerlawgroup.com/

Trucker Huss, APC

With more than 25 attorneys practicing solely in employee benefits law, Trucker Huss is the largest employee benefits specialty law firm on the West Coast.

Our in-depth knowledge and breadth of experience on all issues confronting benefit plans, plan sponsors, and plan fiduciaries translates into real-world, practical solutions for our clients—backed by the resources to handle the most complex or the most straightforward assignments.

Website: http://www.truckerhuss.com/

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Barry L. Salkin
Barry L. Salkin
Of Counsel
The Wagner Law Group

Barry Salkin, of Counsel at The Wagner Law Group, is a prolific ERISA and employee benefits lawyer, with substantial expertise in both qualified and nonqualified retirement plans, executive compensation, welfare plans, and Title I ERISA matters.  His clients include large publicly traded corporations, closely held companies as well as nonprofit organizations. Mr. Salkin is a widely published author on a variety of ERISA topics and is an editor of the Benefits Law Journal.  He has also been selected as a New York Super Lawyer from 2011 to 2015.  Mr. Salkin is a graduate of Harvard Law School, Harvard University and Rutgers University.

J. Marc Fosse
J. Marc Fosse
Director
Trucker Huss, APC

Mr. Fosse focuses on all the tax, securities, corporate and accounting issues related to executive and equity compensation arrangements.  He works with publicly traded, private, non-profit and government clients in the design, implementation and operation of domestic and international executive nonqualified and supplemental deferred compensation plans, as well as equity-based and other long-term incentive compensation arrangements. Marc also assists clients in drafting and negotiating executive employment, retention, change in control and severance agreements and programs. Marc regularly advises clients regarding handling employee benefit matters in corporate mergers, acquisitions, divestitures, initial public offerings and other corporate transactions.

Key Topics

In June 2016, the Internal Revenue Service (IRS) has released separate sets of proposed regulations for Sections 409A and 457(f). The proposed regulations will provide clarifications to the Substantial Risk of Forfeiture (SROF) rules and will play vital roles in the implementation of nonqualified deferred compensation. These new regulations only entail IRS' intensified scrutiny of deferred compensation under nonqualified plans. To ward off costly tax consequences, it is important for employees, employers, tax advisers and plan sponsors to keep themselves abreast with these new requirements and standards.

In this LIVE Webcast, a panel of distinguished professionals and thought leaders assembled by The Knowledge Group will provide the audience with an in-depth discussion of the New Section 409A and 457(f) Deferred Compensation Rules, and will help them understand the critical elements of the proposals and their potential effects on the employment industry. Speakers will also offer best practices in developing and implementing effective risk mitigation strategies while ensuring compliance with applicable laws.

Some of the major topics that will be covered in this course are:

  • Section 409A and 457(f) Deferred Compensation Rules – An Overview
  • Scope and Limitations
  • The Relationship between 409A and 457(f)
  • Modifications in the Existing Guidance and Their Practical Implications
  • Nonqualified Deferred Compensation Plans
  • Substantial Risk of Forfeiture
  • Reporting Requirements
  • Best Compliance Practices

Who Should Attend
  • Employment and Labor Lawyers
  • Employee Benefits & Compensation Lawyers
  • Top Level Management
  • In-House Counsel
  • HR Personnel
  • Tax Advisers
  • Tax Attorneys
  • Tax-exempt Auditors
  • Other Related/Interested Professionals and Organizations

Credit Info
Course Level: Intermediate
Prerequisite: Experience in employee benefits law
Method Of Presentation: Group-Internet Based
Credits: 1.5
Course Code: 146011
NASBA Field of Study: Taxes – Technical
NY Category of CLE Credit: Areas of Professional Practice

Attendees who need CE credits, please be informed that there is a minimal fee. Contact our CE Coordinator for details at [email protected]

In June 2016, the Internal Revenue Service (IRS) has released separate sets of proposed regulations for Sections 409A and 457(f). The proposed regulations will provide clarifications to the Substantial Risk of Forfeiture (SROF) rules and will play vital roles in the implementation of nonqualified deferred compensation. These new regulations only entail IRS' intensified scrutiny of deferred compensation under nonqualified plans. To ward off costly tax consequences, it is important for employees, employers, tax advisers and plan sponsors to keep themselves abreast with these new requirements and standards.

In this LIVE Webcast, a panel of distinguished professionals and thought leaders assembled by The Knowledge Group will provide the audience with an in-depth discussion of the New Section 409A and 457(f) Deferred Compensation Rules, and will help them understand the critical elements of the proposals and their potential effects on the employment industry. Speakers will also offer best practices in developing and implementing effective risk mitigation strategies while ensuring compliance with applicable laws.

Some of the major topics that will be covered in this course are:

  • Section 409A and 457(f) Deferred Compensation Rules – An Overview
  • Scope and Limitations
  • The Relationship between 409A and 457(f)
  • Modifications in the Existing Guidance and Their Practical Implications
  • Nonqualified Deferred Compensation Plans
  • Substantial Risk of Forfeiture
  • Reporting Requirements
  • Best Compliance Practices

Barry L. Salkin, Of Counsel
The Wagner Law Group 

J. Marc Fosse, Director
Trucker Huss, APC

  • What is the relationship between nonqualified deferred compensation plans under Code Sections 409A and 457(f)? — Barry
  • Will the proposed regulations be affected by the Trump administration guidelines on regulatory guidance? — Barry
  • How does the treatment of substantial risk of forfeiture(SROF) differ under the 2 Code sections? What are the other differences in treatment between the 2 sections under the proposed rules?  — Marc
  • How can 457(f) plans use non-compete clauses to create a post-termination SROF?  — Marc
  • What is a “rolling risk of forfeiture” and is it still permitted?  — Barry
  • Under what conditions can an employee defer salary under a 457(f) plan?  — Marc
  • What type of arrangements are excluded  from coverage under 457(f)? — Barry
  • What is a “bona fide severance pay plan”?  — Marc
  • Do employers need to update their vacation leave policies to be exempt from 457(f)?  — Barry
  • How are Inclusions in income taxed under Code Section 457(f)? — Marc
  • How were the 409A rules with respect to delaying and accelerating payments modified?  — Barry
  • How were the rules with respect to stock-based compensation modified under the proposed 409A regulations?  — Marc
  • How were the rules with respect to the payment of death benefits and part year compensation liberalized?  — Barry
  • What anti-abuse rules were added in the proposed 409A regulations? — Marc
  • What additional clarifications and modifications were made in the proposed 409A regulations?  — Barry

This is a must attend event for anyone interested in understanding the significant issues relating to the New Section 409A and 457(f) Deferred Compensation Rules.

During this LIVE Webcast, you will hear:

  • Detailed guidance explained by the most qualified key leaders & practitioners.
  • Hear directly from key thought leaders
  • Interact directly with panel during Q&A

Click the “Register” button below to enroll in this course today. Hurry as space is limited and significant discounts apply to early birds.

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