Executive Compensation Planning: A Practical Guide to Designing and Protecting Executive Pay, Part 3: Deferred Compensation and Section 409A

By: Angela M. Stockbridge In Parts 1 and 2, we covered stock options, restricted stock, RSUs, phantom stock, SARs, and the Section 83(b) election. In this installment, we examine nonqualified deferred compensation, SERPs, and Section 409A, the Internal Revenue Code provision that governs the timing and design of nearly all deferred compensation. For executives […] The post Executive Compensation Planning: A Practical Guide to Designing and Protecting Executive Pay, Part 3: Deferred Compensation and Section 409A appeared first on Falcon Rappaport & Berkman LLP .