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|The New Section 409A Guidance - Implications for Equity Compensation (PDF)|
Oct. 6, 2005
6 pages. Excerpt: The most recent round of guidance furnished by the Treasury Department and the [IRS] with respect to deferred compensation arrangements under section 409A of the Internal Revenue Code provides a number of important clarifications with respect to equity compensation vehicles, such as stock options, stock appreciation rights, restricted stock, restricted stock units and phantom stock.
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