At The Podium

409A Compliance and Correction: How to Adequately Administer Plans Given the Complexity of the Rules and Avoid Operational and Documentation Failures

Date: May 24, 2010 – May 25, 2010

Event: American Conference Institute’s National Advanced Compliance Forum on Minimizing Legal Risks in the Design, Implementation & Administration of Employee Benefits Plans

Venue: The Carlton on Madison Avenue

Location: New York, New York

  • 409A compliance issues for executive plans, especially in light
    of upcoming documentary-compliance programs and apparent
    audit initiatives
  • 409A deferred compensation issues for severance plans
  • Operational failures: Compliance problems resulting from the
    failure to operate the plan in accordance with Code section 409A
  • Documentation failures: Failure of the plan documents to reflect
    the formal requirements of the statute
  • Correction of executive compensation programs under 409A:
    operational failures , document failures, and future guidance
  • Overcoming the difficulty of administering plans subject to
    409A when even the most intelligent and experienced practitioners
    are unable to agree on the right answer (or even the most
    conservative answer)
  • 409A compliance issues for nonqualified plans that have
    been “linked” to elections under qualified plans
  • The “phantom” nonqualified deferred comp plan and exposure
    under 409A
  • The funding issues under section 409A(b)(2) due to an employer’s
    financial health
  • Section 457A issues for global share plans and fund-related


Mark D. Spencer