An
important deadline for amending executive bonus and other
performance-based compensation arrangements is approaching quickly. 
Public companies should review performance-based arrangements (e.g.,
bonus plans and equity awards) now to ensure compliance with changes
announced by the Internal Revenue Service (IRS) under section 162(m) of
the Code.  Generally, any necessary amendments to address these changes
should be made by December 31, 2009.  Please see the attached memo for
further information.