| IN SMALL BITES |
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| Below is a series of articles, published by our Employee Benefits Practice Group, that provide an overview of the rules applicable to certain compensation arrangements under Section 409A of the Internal Revenue Code ("409A"). 409A was intended to address some of the perceived abuses with respect to executive compensation arrangements. |
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| Installment One |
| A Brief Introduction to Code Section 409A |
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| Installment Two |
| The 409A Rules |
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| Installment Three |
| What is a "Plan?" |
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| Installment Four |
| "Plans" That Are Not Subject to 409A |
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| Installment Six |
| Separation Pay Arrangements Outside the Exemption |
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| Installment Seven |
| Welfare Benefits And Reimbursements |
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| Installment Eight |
| Traditional Deferral Arrangements |
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| Installment Nine |
| Penalties and Corrections |
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| Installment Ten |
| A Last-Minute Action Plan for Procrastinators |
