Ira G. Bogner



  • Monday, April 28, 2014
  • IRS Extends Section 409A Transition Relief To December 31, 2008
    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...
  • Recent Legislation Impacts Deferred Compensation And More
    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.
  • Exchange Rules Impact Compensation Committee Composition
    Thursday, April 1, 2004
    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).