Employee Benefits & Executive Compensation Transactions
Employee Benefits & Executive Compensation Client Service Group Bulletin - Bryan Cave & Powell Goldstein team combination
November 25, 2008

Richard L. Arenburg
Armin G. Brecher
W. Bard Brockman
Paul F. Concannon
Edmund Emerson III
Jennifer Faucett
Castles R. Hollis
Christopher J. Rylands
Steven G. Schaffer
Qian "Bonita" Wang

We are pleased to announce the combination of Powell Goldstein LLP and Bryan Cave LLP, effective January 1, 2009. This combination brings together nearly 40 lawyers and legal assistants who are primarily devoted to serving the needs of our Employee Benefits & Executive Compensation clients.



IRS Releases Notice 2007-86: Additional 409A Transition Relief - 10/25/07
Employee Benefits and Executive Compensation
October 25, 2007

Paul F. Concannon
Christopher J. Rylands

On October 22nd, the IRS announced in Notice 2007-86 that it is further extending the transition relief under Section 409A of the Internal Revenue Code for nonqualified deferred compensation arrangements. The extension generally permits plans to be operated through December 31, 2008 in good faith compliance with Section 409A, as long as the plans are amended on or before December 31, 2008 to comply with Section 409A.



Application of Deferred Compensation Rules under Code Section 409A to Separation Pay Arrangements - 02/06/06
Employee Benefits & Executive Compensation
February 6, 2006

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.



Action Required For New Automatic Rollover Rules - 02/09/05
Employee Benefits & Executive Compensation Client Alert
February 9, 2005

Richard L. Arenburg
Armin G. Brecher
Paul F. Concannon
Edmund Emerson III
Steven G. Schaffer

Tax-qualified retirement plans are permitted to provide for a mandatory cash-out distribution of a participant's benefit under the plan without the participant's consent following a participant's termination of employment if the benefit is $5,000 or less. The Economic Growth and Tax Relief Reconciliation Act of 2001 ("EGTRRA") changed the rules for mandatory cash-out distributions to participants in tax-qualified retirement plans.



For This Practice
Firm News
PoGo Alerts
Events
Leader
Richard L. Arenburg
Partners/Counsel
Armin G. Brecher
Paul F. Concannon
Edmund Emerson III
Steven G. Schaffer
Associates
Jennifer Faucett
Castles R. Hollis
Christopher J. Rylands
Qian "Bonita" Wang
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