On Sept. 16, BNA will host an audioconference with Greta E. Cowart, of Haynes and Boone; Pamela Baker, of Sonnenschein, Nath & Rosenthal; William C. Schmidt, of IRS (invited); and Helen H. Morrison, of Treasury (invited), titled "Section 409A Proposed Income Inclusion Regulations--Revealing the Real Sting of 409A."
During the audioconference, the panel will provide an overview of the proposed regulations on the calculation of income inclusion for violations of Section 409A, and will address:
- How to calculate income inclusion for different types of nonqualified deferred compensation plans, e.g., nonexempt severance, change in control, different types of nonexempt equity awards, performance and incentive plans, defined benefit wrap around plans, etc.;
- How to calculate changes in the amount includible from year to year; and
- How to calculate any interest penalties.
Registration information is available at http://legaledge.bna.com, or by calling 800-372-1033. In the event the proposed regulations are not released by Sept. 16, the audioconference will be rescheduled to a date to be determined.
-- Sarah Stevens, managing editor, BNA Pension & Benefit Publications
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