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Transition Relief for 'Section 409A Release Timing Errors' Expires on December 31, 2012
Cooley LLP 
Aug. 29, 2012
"In order to allow sufficient time to correct such errors before the transition relief expires, employers should take the following steps: [1] Review and revise documents. [2] Obtain any necessary consents from employees to document amendments. [3] If necessary, have Board of Directors or Compensation Committee take action to adopt any necessary amendments."
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