Bloomberg BNA Publishes Revised Edition Of Section 409A Handbook

Book Offers Practitioners Guidance for Avoiding Sanctions for Noncompliance with Section 409A of the Tax Code

February 23, 2017 12:35 PM UTC

ARLINGTON, Va., Feb. 23, 2017 /PRNewswire/ -- Bloomberg BNA today announced the publication of the revised edition of the Section 409A Handbook.  The book addresses the proposed regulations issued in June 2016, which made several important changes to the 409A regulations and proposed 409A income inclusion rules. The book is available on Bloomberg Law and a print copy can be ordered online at http://on.bna.com/Hnsq308vi5j.

The Handbook, authored by Regina Olshan and Erica F. Schohn of Skadden Arps, is the key to successfully navigating Section 409A's broad scope, extensive and complicated regulations, and myriad corollary rules and unresolved issues.  It serves as the "how to" guide for compensation and benefits attorneys for designing and modifying 409A-compliant nonqualified deferred compensation programs.

The publication explores the wide range of contexts in which Section 409A can arise and provides essential, practical information regarding structuring and administering compensation arrangements and how to avoid, spot and correct common violations.  Highlights of the new edition include:

  • The proposed regulations issued in  June 2016, which made several important changes to the 409A regulations and proposed 409A income inclusion rules 
  • The first case involving a taxpayer challenge of a Section 409A penalty, Sutardja v. United States 
  • IRS clarification on several long disputed issues arising under Section 409A relating to the ability to correct plans in the year of vesting and the pricing of stock options in IPOs and spinoffs 
  • The Sun Capital decision, which could impact controlled group rules under Section 409A 
  • Informal IRS guidance on key Section 409A issues

About Bloomberg BNABloomberg BNA provides legal, tax and compliance professionals with critical information, practical guidance and workflow solutions.  We leverage leading technology and a global network of experts to deliver a unique combination of news and authoritative analysis, comprehensive research solutions, innovative practice tools, and proprietary business data and analytics.  Bloomberg BNA is wholly-owned by Bloomberg L.P., the global business, financial information and news leader.  For more information, visit www.bna.com

To view the original version on PR Newswire, visit:http://www.prnewswire.com/news-releases/bloomberg-bna-publishes-revised-edition-of-section-409a-handbook-300412614.html

SOURCE Bloomberg BNA



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