Executive Compensation: Best Practices for Complying With Sections 162(m) and 409A

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.