Guest cac3900 Posted December 13, 2005 Posted December 13, 2005 notice 2005-1 suggests that "to the extent that" an arrangement grants a recipient a right other than to purchase stock at at defined price and such additional rights allow for the deferral of compensation (for example, a tandem arrangement involving options and sars) the entire arrangement would provide for deferral of compensation. the proposed regs don't address the point. can we design a fmv option/sar arrangement where there is no deferral and therefore be exempt from 409A?
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