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IRC § 409A and Changes in Control: Must Option Cash-Outs Be “All-or-Nothing”?

IRC Section 409A was enacted post-Enron to stem the abuse of corporate executives who accelerated payments under their deferred compensation plans before the company went bankrupt. IRC Section 409A sets strict guidelines for private companies issuing stock options and other forms of non-qualified deferred...

IRC § 409A and Changes in Control: Must Option Cash-Outs Be “All-or-Nothing”?

IRC Section 409A was enacted post-Enron to stem the abuse of corporate executives who accelerated payments under their deferred compensation plans before the company went bankrupt. IRC Section 409A sets strict guidelines for private companies issuing stock options and other forms of non-qualified deferred...