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Course Details

Code Section 409 A: Structuring Compliant Plans and Avoiding Pitfalls

Webinar: ID# 1022938
Recorded CD
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About This Course:
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 409 A.

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 webinar will provide you with a good foundation for identifying arrangements that are subject to Section 409 A and help you design and administer these nonqualified deferred compensation plans in a legally compliant manner.

Agenda

Introduction to Nonqualified Deferred Compensation
  • The Differences and Similarities Between Qualified and NonQualified Plans
  • What Arrangements Can Be Subject to Code Section 409 A
  • What Constitutes Deferred Compensation: Important Exemptions
Code Section 409 A Requirements
  • Plan Document
  • Deferral Election Rules
  • Distribution Rules
Code Section 409 A
  • Termination Pay
  • Equity Compensation
  • Fixing Common Mistakes
About The Presenter

Steve Flores
  • 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, InHouse 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
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Code Section 409 A: Structuring Compliant Plans and Avoiding Pitfalls
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