On May 23, global executive compensation and benefits head Regina Olshan and Boston executive compensation and benefits counsel Timothy F. Nelson participated in a webinar titled "Executive Compensation: Best Practices for Complying With Sections 162(m) and 409A." The topics discussed included the application of the $1 million deduction cap imposed by Section 162(m); restrictions on nonqualified deferred compensation arrangements imposed under Section 409A; and practical considerations in designing compensation arrangements that are optimized for compliance with 162(m) and 409A, among others.
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