This episode of “Just Compensation” features Andrew E. Graw, Megan Monson, and Jessica I. Kriegsfeld of Lowenstein Sandler's Executive Compensation and Employee Benefits group discuss when severance plans will be subject to...more
“Top hat plans” —non-qualified deferred compensation plans that can be exempt from most of the requirements of Employee Retirement Income Security Act of 1974 or ERISA—can be a useful tool for employers looking to provide...more
On this episode of “Just Compensation,” the hosts provide an introduction into Section 409A, the complicated tax code provision that governs non-qualified deferred compensation: when does it apply, how do you comply with it,...more
In this episode, the hosts discuss how companies can structure “in-the-money” stock options in order to avoid violating IRS rules governing non-qualified deferred compensation. They also address the benefits and potential...more
In this episode, Megan Monson, Christine Osvald-Mruz and Chandra Shih focus on the benefits of obtaining a Section 409A valuation for grants of stock options, practical tips relating to 409A valuations and option grants, and...more
In this episode of "Just Compensation," hosts Andrew Graw and Megan Monson focus on a subject that often arises and befuddles clients - the application of the 6-month delay rule under Section 409A of the Internal Revenue...more
The Coronavirus Aid, Relief, and Economic Security Act (CARES Act) provides sponsors of 401(k) and other tax-qualified retirement plans with tools to give their employees who are affected by COVID-19 greater access to their...more
7/1/2020
/ 401k ,
CARES Act ,
Coronavirus/COVID-19 ,
Deferred Compensation ,
Distribution Rules ,
New Guidance ,
Pay Reductions ,
Plan Administrators ,
Qualified Retirement Plans ,
Repayment Options ,
Reporting Requirements ,
Section 409A ,
Tax Penalties