With proxy season behind them, financially savvy HR executives may think they have some time to take a break from executive compensation matters. But lawyers and compensation consultants warn that companies need to remember they have yet another deadline approaching: By December 31, companies must comply with the not-so-new deferred compensation rules. Congress originally passed Section 409A of the Internal Revenue Code in the wake of the Enron scandal. Even though Section 409A has been around in one form or another for the past four years, the final rules were issued by the Internal Revenue Service late last year.
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