Nonqualified Deferred Compensation-Advanced One-day Course

Barry Downey held a one-day course on “Nonqualified Deferred Compensation-Advanced” as part of the Louisiana State University Continuing Education Program at the offices of The Pangburn Group, in New Roads, Louisiana. The course covered all types of nonqualified deferred compensation programs and all types of entities that can sponsor these programs. The course included a focused look at the applicable federal tax and labor laws that apply to these programs (e.g., IRC sections 457(f), 451 and 83; and ERISA), with particular focus on the requirements of IRC 409A (and the programs covered by, and exempt from, 409A).