Ira G. Bogner

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Recently by Ira G. Bogner

Labor & Employment

Investment Advisers To Plans May Be Required To Deliver “Disclosure Guide” Under ERISA

On March 12, 2014, the U.S. Department of Labor (the DOL) issued a proposed amendment (the Proposed Amendment) to its final regulations (the Final Regulations) under Section 408(b)(2) of ERISA (commonly referred to as the “necessary services exemption”), which would require covered...

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IRS Extends Section 409A Transition Relief To December 31, 2008

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...

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Recent Legislation Impacts Deferred Compensation And More

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. The Jobs Act adds new Section 409A...

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Exchange Rules Impact Compensation Committee Composition

The SEC recently approved corporate governance rules submitted by the New York Stock Exchange ("NYSE") and Nasdaq Stock Market, Inc. ("Nasdaq").Both provide that "independent directors" must comprise a majority of the board of every listed company (with some limited exceptions). The NYSE rules...

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