I just received an invitation today (Nov. 7) by both mail and e-mail to a November 10, 2005 (this coming Thursday) Paul, Weiss “CLE program discussing the new tax rules governing deferred compensation arrangements” which will be presented by Robert C. Fleder and Michael J. Segal. The new rules, issued September 29, 2005, are of interest to ALL employers, public and private. These proposed regulations, which may be relied upon immediately, can be viewed in their 238 pages here.
The Paul, Weiss program is also accessible via teleconference for those who can not attend personally. A description of the program and registration information is available directly at the Paul, Weiss website (Resources/Events).
The CLE Program is titled “The New Deferred Compensation Rules (Section 409A” and takes place on November 10, 2005 from 9:00 AM – 10:30 AM [an e-mail update received today indicated that breakfast will be served at 8:30] . The location is the Millennium Conference Center, Gallery 8 (8th floor), 145 West 44th Street, New York, NY.
For those who can not participate in that program, the law firm Skadden, Arps, Slate, Meagher & Flom LLP, has a September 30, 2005 .pdf by Stuart N. Alperin, Michael A. Lawson, Neil M. Leff, and Regina Olshan in its online Events & Publications titled “Proposed Regulations Issued Under New Deferred Compensation Rules” or see the September 30, 2005 McDermott Will & Emery Newsletter on “U.S. Treasury and IRS issue Proposed Regulations Under Section 409A“.
Topics covered are e.g. Stock Appreciation Rights (SARs) and Stock Options, Severance Pay, Split Dollar Life Insurance, 457(f) Arrangements of Nonprofit Employers, Non-Employees (.e.g. Directors), Short-Term Deferrals, Foreign Arrangements (e.g. Expatriates), “Evergreen” Elections, Performance-Based Compensation, Ad Hoc Awards, Financial Emergency Distribution, Earn-Outs, Wrap Plans, etc.