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2024 End-of-Year Plan Sponsor 'To Do' List, Part 4: Executive Compensation
Snell & Wilmer 
Dec. 18, 2024 "Last chance to correct certain Section 409A document failures discovered in 2024.... Nonqualified deferred compensation deferral elections should be made on or before December 31, 2024:.... Take certain action to address impact of Tax Cuts and Jobs Act on Section 162(m) of the Code.... Review whether equity-based compensation plans have sufficient shares remaining for 2025 awards.... Review director pay practices and consider separate annual limits on director equity awards.... Section 6039 of the Code information statements due by January 31, 2025.... Continue to consider clawback disclosure issues." MORE >> |
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