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

On August 23, American Law Institute Continuing Legal Education (ALI CLE) replayed "Executive Compensation: Best Practices for Complying With Sections 162(m) and 409A," a webinar in which global executive compensation and benefits head Regina Olshan and Boston executive compensation and benefits counsel Timothy F. Nelson participated. 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.