Durward J. "Jim" Gehring Published in Practical Law Company
“Specified Employees Under IRC Section 409A”

Durward J. "Jim" Gehring's article, "Specified Employees Under IRC Section 409A,” was published in the January 2010 issue of Practical Law Company. In his article, Jim provides an overview of the methods for determining specified employees under IRC section 409A for purposes of applying the six-month delay to payments on separation from service from nonqualified deferred compensation plans.

Please click below to read the article in full.