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Change-in-Control Consequences on Specified Employee Status Under Code Section 409A
Morgan Lewis Link to more items from this source
[Guidance Overview]
Mar. 7, 2019
"If a corporate transaction occurs during the applicable 12-month period for which the specified employee group has been set, the successor(s) are required to determine how specified employees will be identified following the transaction during a transition period. [This article] describes the transition rules applicable to several different types of corporate transactions."

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