Deferred Compensation: A Primer on Section 409A of the Code and Why it Matters
Lowenstein Sandler's Executive Compensation and Employee Benefits Podcast
Release Date: 05/16/2024
Navigating the Nuances of Parental Leave
Lowenstein Sandler's Executive Compensation and Employee Benefits Podcast
In this episode of "Just Compensation," host invites and of Lowenstein's practice group to discuss the intricacies of parental leave. They assess differences in federal and state laws, as well as best practices and considerations for parental leave policies. Speakers: , Partner, Executive Compensation and Employee Benefits, Counsel, Employment, Counsel, Employment
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AI Use in Employment Decisions
Lowenstein Sandler's Executive Compensation and Employee Benefits Podcast
In this episode, host talks with from Lowenstein's practice group about AI's growing role in human resources processes and employment decisions. They discuss what is permitted under applicable laws, potential discriminatory impact, and recommendations for employers that are using AI for employment decisions. Speakers: , Partner, Executive Compensation and Employee Benefits , Counsel, Employment
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Navigating Employment Considerations in M&A Transactions
Lowenstein Sandler's Executive Compensation and Employee Benefits Podcast
In this episode of "Just Compensation," , , and of Lowenstein's practice group discuss employment and employee benefit considerations in the context of an M&A transaction. The conversation explains typical treatments of certain types of payments and equity in connection with an M&A transaction, as well as certain employment law considerations and best practices. Speakers: , Partner, Executive Compensation and Employee Benefits, Counsel, Executive Compensation and Employee Benefits, Associate, Executive Compensation and Employee Benefits
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Preparing for an M&A Transaction from an Employment and Executive Compensation Perspective
Lowenstein Sandler's Executive Compensation and Employee Benefits Podcast
In this episode of “Just Compensation,” , , and of Lowenstein’s discuss some considerations for a company preparing for an M&A transaction with respect to employees, employee benefits and compensation. The conversation delves into the importance of being prepared for diligence, the curation of a proper knowledge group, and the implementation of various retention tools. Episode Resource: Speakers: , Partner, Executive Compensation and Employee Benefits , Counsel, Executive Compensation and Employee Benefits , Associate, Executive Compensation and Employee Benefits
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The Advantages and Requirements for Severance Plans Subject to ERISA
Lowenstein Sandler's Executive Compensation and Employee Benefits Podcast
This episode of “Just Compensation” features , , and of Lowenstein Sandler's and group discuss when severance plans will be subject to ERISA, and the requirements associated with complying with ERISA. They also address other deferred compensation considerations for severance plans such as compliance with Section 409A, noting that while having a severance plan subject to ERISA can impose additional responsibilities for employers, it can also have advantages. Episode Resources: Speakers: , Partner and Chair, Executive Compensation and Employee Benefits , Partner, Executive...
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Stock Options and Section 409A: What You Need to Know
Lowenstein Sandler's Executive Compensation and Employee Benefits Podcast
On this episode of Just Compensation, speaks with and about stock options and of the tax code, a complicated set of rules regulating the taxation of non-qualified deferred compensation, such as equity awards. The lawyers discuss how to structure stock options to avoid a penalty tax under Section 409A, including the importance of determining the exercise price of stock options correctly. Speakers: , Vice Chair, Executive Compensation and Employee Benefits , Counsel, Executive Compensation and Employee Benefits , Associate, Executive Compensation and Employee Benefits
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Politics in the Workplace: Considerations for Employers as the Presidential Election Approaches
Lowenstein Sandler's Executive Compensation and Employee Benefits Podcast
As the presidential election approaches, the potential for political discord to spill into the workplace is heightened. On this episode of “Just Compensation,” talks with about legal and practical considerations involved with political expression in and related to the workplace, as well as ways to mitigate legal risk. The lawyers explore issues that may give rise to liability for employers, such as political conversations impacting protected classes, as well as topics such as off-duty conduct laws, rules and policies related to political expression, and giving employees time off to vote....
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Puttin’ on Your Top Hat: How to Effectively Structure a Deferred Compensation Plan as a “Top Hat” Plan
Lowenstein Sandler's Executive Compensation and Employee Benefits Podcast
“Top hat plans” —non-qualified deferred compensation plans that can be exempt from most of the requirements of Employee Retirement Income Security Act of 1974 or ERISA—can be a useful tool for employers looking to provide deferred compensation benefits to certain key employees. However, care must be taken to ensure compliance with the relevant requirements of ERISA and Section 409A of the Internal Revenue Code. , , and of Lowenstein’s Executive Compensation and Employee Benefits Group discuss how to structure such plans to make them compliant. Speakers: , Vice Chair,...
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How the Structure of Your M&A May Impact Your Workforce
Lowenstein Sandler's Executive Compensation and Employee Benefits Podcast
On the latest episode of Just Compensation, Lowenstein’s , , and of the practice discuss how the structure of an M&A transaction can influence the treatment of the existing workforce and treatment of employee benefits such as outstanding equity awards, health and welfare plans, and retirement plans. Speakers: , Vice Chair, Executive Compensation and Employee Benefits, Partner, Executive Compensation and Employee Benefits, Associate, Executive Compensation and Employee Benefits
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From the FTC to State Laws: The Evolution of Non-Compete Agreements
Lowenstein Sandler's Executive Compensation and Employee Benefits Podcast
In this episode of "Just Compensation," , , and discuss the evolving landscape of employment-related non-compete agreements, focusing on recent legal developments. The discussion highlights the Federal Trade Commission's recent decision to ban post-employment non-compete clauses and its implications for businesses nationwide, as well as several noteworthy state-level updates over the past six months and how these changes might impact employers and employees. Speakers: , Partner, Executive Compensation and Employee Benefits, Partner, Employment , Counsel, Employment
info_outlineOn this episode of “Just Compensation,” the hosts provide an introduction into Section 409A, the complicated tax code provision that governs non-qualified deferred compensation: when does it apply, how do you comply with it, what are the exceptions, and what are the implications of noncompliance?
Speakers:
Darren Goodman, Vice Chair, Executive Compensation and Employee Benefits
Megan Monson, Partner, Employee Benefits & Executive Compensation
Jessica Kriegsfeld, Associate, Executive Compensation and Employee Benefit