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Section 409A of the Internal Revenue Code applies to employment, severance and other similar agreements that provide for post-termination severance or other compensation payments unless the agreement qualifies under one of a handful of limited exceptions
On July 29, 2011, the Securities and Exchange Commission (SEC) delayed its schedule for adopting rules on the four principal remaining executive compensation rules to be issued under the Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank Act
The IRS has proposed new regulations clarifying two aspects of the Code Section 162(m) performance-based compensation exemption from the $1 million deduction limit for compensation payable to certain executives of public companies
