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2022 End of Year Plan Sponsor 'To Do' List, Part 4: Executive Compensation
Snell & Wilmer Link to more items from this source
Dec. 21, 2022

"[1] Last chance to correct certain Section 409A document failures discovered in 2022 ... [2] Nonqualified deferred compensation deferral elections should be made on or before December 31, 2022 ... [3] Take certain action to address impact of Tax Cuts and Jobs Act on Section 162(m) of the Code ... [4] Review whether your equity-based compensation plan has sufficient shares remaining for 2023 awards ... [5] Code Section 6039 information statements due by January 31, 2023 ... [6] Consider clawback issues ... [7] Pay for performance disclosures."

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