4 pages. Excerpt: Slogging through the nearly 400 pages of final Section 409A regulations is like walking away from a horrible auto accident, thinking 'it could have been worse.' It certainly is an improvement over the October 2005 proposed regulations. On the positive side, a lot of ambiguity was removed and some of the more unworkable rules, such as a lack of a good reason standard for a severance plan or the definition of service provider stock for private companies, are cleaned up.  MORE >>