Annual Bonus Deductibility - Including 409A issues 2013

Topics

• Advantages of a requirement of employment through the payment date
• Typical provisions of annual bonus plans
• Alternative means of satisfying the Code requirements
• Internal Revenue Code Sections governing the timing of deductibility
• Code Section 409A traps

Who should Attend

• Directors of Compensation and/or Benefits
• Directors of Human Resources
• Lawyers and accountants working with compensation
• Vice Presidents
• Chief Accounting and Finance Officers
• General counsel