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Additional Guidance on Code Section 409A: Strategies for Dealing with Discounted Stock Options
Orrick, Herrington & Sutcliffe LLPLink to more items from this source
Dec. 30, 2005
Excerpt: This is the third installment in [Orrick's] series of articles concerning the impact of new Section 409A of the Internal Revenue Code ('Section 409A'). .... This installment concerns 'fixes' for discounted stock options. Please note, while the focus of this article is on discounted stock options, the same basic principals would apply to discounted stock appreciation rights as well.

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