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2018 End of Year Plan Sponsor 'To Do' List, Part 4: Executive Comp
Snell & Wilmer Link to more items from this source
Dec. 7, 2018

"Last chance to correct certain Section 409A document failures discovered in 2018 ... Nonqualified deferred compensation deferral elections should be made on or before December 31, 2018 ... Address impact of Tax Cuts and Jobs Act on Section 162(m) ... Review whether your equity-based compensation plan has sufficient shares remaining for 2019 awards ... Review Director pay practices and consider separate annual limits on Director equity awards ... Section 6039 information statements due by January 31, 2019."

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