Section 409A: What is New and Next

In this program, attorneys Regina Olshan, Andrew Oringer, and Michael Segal will provide practitioners with a detailed analysis of several recent developments that have significantly changed the Section 409A landscape and will examine potential future changes that could be made to Section 409A by the Trump administration.

This program will be most beneficial to in-house and outside counsel responsible for executive compensation, employee benefits, and tax matters, as well as Human Resources professionals and Compensation Consultants. Specific topics to be addressed include:

• The proposed regulations issued by the IRS in June 2016, which curtail a number of practices that many practitioners have thought to be compliant with Section 409A
• Discussion of key cases pertaining to Section 409A and their impact on Section 409A arrangements, including Sutardja v. United States
• An overview of potential Section 409A changes that could be on the horizon as part of a broader overhaul of the Internal Revenue Code by the Trump administration

Learning Objectives: 

1. Receive the latest updates on Section 409A rules and compliance strategies
2. Understand the new proposed regulations and any changes that may need to be made to existing Section 409A arrangements to avoid compliance issues
3. Learn about the first Section 409A cases and their impact on Section 409A
4. Explore potential changes that could be made to Section 409A by the Trump administration