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Year-End Amendment Deadline Under Code Section 409A
Spencer Fane 
Aug. 19, 2012
"[Any] deferred compensation arrangement under which payments subject to Section 409A are contingent on the execution of a release of claims must be amended by December 31, 2012, to comply with the requirements of Section 409A (by adopting one of ... two alternative provisions ...). Of course, only arrangements that are subject to Section 409A (and for which no exemption applies) are affected by these requirements. There is thus no need to modify arrangements for the payment of amounts that are exempt from Section 409A under either the 'short-term deferral' rule ... or the 'severance pay' exception[.]"
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