In our first session, we look at IRC Section 409A in its entirety, including the recently published regulations. We'll cover the tax implications in general, with special emphasis on the impact on stock compensation. In addition, we will begin our look at the different types of equity vehicles, starting with Restricted Stock and Restricted Stock Units. The treatment of each equity type will be discussed separately in order to thoroughly cover the impact of Section 409A at grant and throughout the life of the award, The session will have a special emphasis on RSUs, including a discussion of implementing and administering deferral elections.

Our second presentation will focus on the impact of the new tax code and regulations on the remaining equity types, ISO, NQSO, SARs, and ESPPs. We will conclude with a section on how to identify current 409A problems and fixes; how to audit your equity plans to determine if you need to amend/update any documentation prior to the effective date; and administrative tips to aid you in designing your policies and procedures to enable you to effectively administer your equity plans under Section 409A.