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Executive Compensation Issues Emerging from the COVID-19 Crisis
Milliman and White & Case in Benefits Law Journal 
Aug. 3, 2020 19 pages. "[T]he recent passage of the [CARES Act] as well as general liquidity and business continuity concerns due to the financial crisis have created circumstances calling for reductions in executive compensation. Employers and employees, however, must take care in the manner in which such reductions are implemented in order to remain in compliance with Internal Revenue Code Section 409A. In addition to analyzing these topics, this column also reviews other executive compensation issues that should be examined during these turbulent times." |
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