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May 1, 2018 News

Alan Levine Authors Two Articles on Section 409A for Lexis Practice Advisor

May 1, 2018 – Morrison Cohen Partner Alan M. Levine authored two articles for the Lexis Practice Advisor focused on Employee Benefits & Executive Compensation.  Alan authored a practice note on Section 409A and Severance Arrangements that discusses how the nonqualified deferred compensation (NQDC) rules of I.R.C. § 409A and its implementing regulations (Section 409A) apply to severance arrangements, and Section 409A Change of Control Payment Events that discusses the change-in-control events that can be used to trigger payment under a NQDC arrangement that is subject to I.R.C. § 409A and its implementing regulations (Section 409A).

The Lexis Practice Advisor offers a collection of practical guidance written by attorneys for their practice areas that is unsurpassed in its authority. Authors are chosen for the knowledge they bring to their guidance based on real-world experience and reflects the current state of their practice area.

PDFs of articles:

Section 409A and Severance Arrangements

Section 409A Change of Control Payment Events