Stock Options and Section 409A: What You Need to Know

Episode notes

On this episode of Just Compensation , Jessica Kriegsfeld speaks with Darren Goodman and Taryn E. Cannataro about stock options and Section 409A of the tax code, a complicated set of rules regulating the taxation of non-qualified deferred compensation, such as equity awards. The lawyers discuss how to structure stock options to avoid a penalty tax under Section 409A, including the importance of determining the exercise price of stock options correctly. Speakers: Darren Goodman , Vice Chair, Executive Compensation and Employee Benefits Taryn E. Cannataro , Counsel, Executive Compensation and Employee Benefits Jessica Kriegsfeld , Associate, Executive Compensation and Employee Benefits

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