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Potential Effect of New Rules under Section 409A of the U.S. Internal Revenue Code on Certain Canadian Plans


Area Pensions


If your company sponsors an equity incentive plan under which stock options or stock appreciation rights have been granted with an exercise price that was below fair market value at the time of the grant, or a supplemental employee retirement plan, deferred stock unit plan, or other type of incentive or retirement compensation plan that falls within the broad meaning of “Deferred Compensation” for purposes of the Internal Revenue Code, plan amendments may be required in order to avoid adverse U.S. tax consequences for certain plan participants.

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