39 presentation slides. Topics include: [1] Overview of Section 409A; [2] Structuring deferred compensation to satisfy exclusions from Section 409A; [3] Documentary requirements under Section 409A; [4] Initial deferral election rules under Section 409A; [5] Permitted distribution events under Section 409A; [6] Permitted subsequent deferrals and acceleration of distributions under Section 409A; and [7] Correcting plan errors under Section 409A.  MORE >>