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Client Alert

The Final Word: Final 409A Regulations Provide Guidance on Equity Compensation

May 17, 2007

Eric Keller, Stephen Harris, Mark Poerio and Ethan Lipsig

This client alert is the fourth in a series of client alerts we are publishing that analyze the final Treasury Regulations (“Final Regulations”) promulgated under Section 409A of the Internal Revenue Code (“Section 409A”). This client alert focuses on the portions of the Final Regulations that affect stock options, stock appreciation rights and other forms of equity compensation.

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