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Comp Talks – Section 409A Compliance Tips and Traps

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Comp Talks is a monthly program designed to address hot topics in executive pay and equity compensation for public companies. The goal of the Comp Talks series is to provide practical information to help you:

  • make compensation decisions that motivate your employees, consultants and directors to achieve your business goals,
  • confidently explain those decisions to employees, directors, stockholders and proxy advisory firms, and
  • administer your programs effectively.

Our briefings are conducted by Cooley practitioners and industry experts and are designed to give you the information and tools you need to keep up with current compensation trends and balance the legal, tax and disclosure requirements and "best practices" with your practical business needs.

Section 409A continues to significantly influence the design of executive pay and equity compensation programs due to its broad scope and the draconian adverse tax consequences of non-compliance with its requirements. Our October 27 webcast will explore the most common Section 409A compliance issues that arise in executive pay and equity compensation programs implemented by public companies, including tips for compliance and potential traps to avoid. 

Specific Topics Include

  • Equity Award Compliance Pitfalls
  • Key Considerations for Employment and Severance Arrangements
  • General Rules for Top-Hat Plans and Compliance Tips
  • Special Considerations Involving Non-Employee Director Deferrals
  • Key Section 409A Considerations in Merger and Acquisitions
  • Correction of Compliance Errors


Michelle Lara - Special Counsel, Cooley

Amy Wood - Partner, Cooley (moderator)

Register to access recorded webcast

Related Contacts
Michelle Lara Special Counsel, San Diego
Amy M. Wood Partner, San Diego
Related Practices & Industries

Compensation & Benefits Mergers & Acquisitions