Winston & Strawn partner Michael Falk recently published "A Practical Guide to Section 409A." The book examines Section 409A of the Internal Revenue Code, a complicated and far-reaching law dealing with employee benefits and compensation.
The book explains how to avoid violating Section 409A by analyzing its purposes and describing how to design around or comply with it. It also considers the abusive practices before Section 409A that it sought to solve, the scope of "nonqualified deferred compensation” and how Section 409A applies to it, the technical rules of Section 409A, separation pay, equity compensation, tax-exempt, partnership and foreign entities, mergers and acquisitions, calculation of taxes under Section 409A, and correcting violations, among other topics.
Michael Falk concentrates his practice in employee benefits and executive compensation matters, advising clients on qualified and non-qualified retirement plans, executive and equity compensation, Code Section 409A, welfare plans, and the benefits aspects of mergers and acquisitions.
Purchase the book here.