The law firm of Bachelder & Dowling, P.A. advises executives and business clients with respect to executive compensation, tax and business acquisitions. This site offers resources relevant to the design, negotiation and implementation of executive pay; including employment agreements, equity and incentive programs, and deferred compensation. Resource topics include tax, securities, governance and accounting. News updates are provided, as well as links to sites and resources that we have found helpful.
IRS Provides Relief and Guidance on Correction of Section 409A Violations more info
IRS Issues Guidance on the Application of Section 409A and TARP more info
Treasury Releases Interim Guidance under Section 457A more info
IRS Releases Guidance on 409A Reporting and Withholding more info
IRS Publishes Proposed Regulations on Calculation of Income Includible under Section 409A more info
IRS Issues Guidance on Correcting Certain 409A Operational Failures more info
IRS Issues Guidance on the Application of Section 409A and TARP
On December 11, 2009, the IRS issued Notice 2009-92 addressing the application of Section 409A to changes required to comply with an advisory opinion of the office of the special master for TARP executive compensation.