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  <title>Stock Options and Section 409A: What You Need to Know </title>
  <description>&amp;amp;nbsp; On this episode of Just Compensation,  Jessica Kriegsfeld&amp;amp;nbsp; 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 </description>
  <author_name>Lowenstein Sandler's Executive Compensation and Employee Benefits Podcast</author_name>
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