Example: tourism industry

Equity Pitfalls Under Section 409a

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Equity Pitfalls under Section 409A Checklist - Skadden

Equity Pitfalls under Section 409A Checklist - Skadden

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This Checklist highlights potential pitfalls under Section 409A that can arise when granting and administering restricted stock units (RSUs) and stock options and the methods for avoiding these pitfalls. For an overview of the application of Section 409A to equity awards, see Practice Note, Section 409A: Deferred Compensation Tax Rules:

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