On November 27, Washington, D.C. executive compensation and benefits counsel Michael Bergmann spoke at "The 2013 Fiscal Cliff: Accelerating Income and Compensation," a live webinar organized by Bloomberg BNA. The program focused on the significance of the "fiscal cliff" for executive compensation programs, the different types of compensation programs for which accelerating 2013 income into 2012 might make sense, and how to navigate the constraints on acceleration imposed by Sections 162(m) and 409A of the Internal Revenue Code.