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409A Issues in Executive Compensation Contracts and Employment Agreements (PDF)
Manatt, Phelps & Phillips, LLP 
Mar. 21, 2023 "[T]he difficulty with 409A is its overly broad definition of what constitutes a nonqualified deferred compensation plan.... The article provides a summary of the more common 409A issues that arise when drafting and negotiating executive compensation contracts and employment agreements." |
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