Andrea S. Rattner



  • Saturday, December 1, 2007
    On October 22, 2007, the IRS and the Treasury Department issued Notice 2007-86 (the "Notice") extending to December 31, 2008 certain transition relief regarding the application ofSection 409A of the Internal Revenue Code of 1986, as amended ("Section 409A"), to nonqualified deferred compensation plans.The Notice is a welcome expansion of the more limited...
  • Friday, September 1, 2006
    On Thursday, August 17, the President signed the Pension Protection Act of 2006 ("Act"), which significantly alters the employer-sponsored retirement plan landscape by amending dozens of provisions of the Internal Revenue Code of 1986, as amended (the "Code") and the Employee Retirement Income Security Act of 1974, as amended ("ERISA").
  • Monday, November 1, 2004
    In response to the perceived abuse of nonqualified deferred compensation arrangements for the benefit of executives, Congress recently passed the American Jobs Creation Act of 2004 (the "Jobs Act"), which will have a substantial impact on these arrangements.