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Employee Benefits & Executive Compensation: ESOPs
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ATTORNEYS
Steven G. Schaffer
Richard L. Arenburg
Armin G. Brecher
Paul F. Concannon
Edmund Emerson III
Jennifer Faucett
Castles R. Hollis
Christopher J. Rylands
Louis C. Spelios
Stacey Leigh Stewart
2008 Cost-of-Living Adjustments Announced - 10/07
Employee Benefits and Executive Compensation
October 19, 2007

ATTORNEYS
Christopher J. Rylands

The IRS has recently announced the cost-of-living adjustments applicable to dollar limitations for tax-qualified retirement plans.
409A Update: Action Required by December 31, 2007 - 10/07
Employee Benefits and Executive Compensation
October 2, 2007

ATTORNEYS
Richard L. Arenburg
Armin G. Brecher
Paul F. Concannon
Edmund Emerson III
Jennifer Faucett
Castles R. Hollis
Christopher J. Rylands
Steven G. Schaffer
Stacey Leigh Stewart

on September 10, 2007, the IRS issued Notice 2007-78 (the "Notice") and granted limited relief for bringing nonqualified deferred compensation plans into written compliance with Section 409A of the Internal Revenue Code. However, the Notice still requires most major decisions be made and documented before December 31, 2007.
2007 Cost-Of-Living Adjustments Announced - 10/23/06
Employee Benefits & Executive Compensation
October 23, 2006

ATTORNEYS
Paul F. Concannon
Edmund Emerson III
Christopher J. Rylands

The Internal Revenue Service has recently announced the cost-of-living adjustments applicable to dollar limitations for tax-qualified retirement plans. The limits are generally effective January 1, 2007 (or in some cases applicable, for plan years beginning on or after January 1, 2007.)
Application of Deferred Compensation Rules under Code Section 409A to Separation Pay Arrangements - 02/06/06
Employee Benefits & Executive Compensation
February 6, 2006

ATTORNEYS
Edmund Emerson III
Steven G. Schaffer

The Treasury Department and the Internal Revenue Service have issued proposed regulations regarding the application of Section 409A of the Internal Revenue Code to nonqualified deferred compensation plans or arrangements.
2005 Cost of Living Adjustments Announced - 11/04
Emp. Benefits & Exec. Compensation

ATTORNEYS
Richard L. Arenburg
Armin G. Brecher
Paul F. Concannon
Castles R. Hollis
Steven G. Schaffer

The IRS recently announced the cost-of-living adjustments applicable to dollar limitations for tax-qualified retirement plans.
     
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