Topics covered will include:
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A review of the basic concepts that apply to separation and employment agreements;
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Drafting tips and pitfalls and what needs to be considered;
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Hypotheticals relating to separation and employment agreements; and
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Compliance dates both in operation and plan documentation; and
MOST IMPORTANTLY, the final regulations confirm that existing executive agreements providing for deferred compensation be amended to comply with 409A no later than December 31, 2007.
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