KirklandPEN Kirkland & Ellis LLP

Private Equity Newsletter — October 13, 2008

This issue includes the article “The End is Near: Deferred Compensation Plan (IRC §409A) Compliance Required by December 31, 2008” which states that effective January 1, 2009, all deferred compensation arrangements not only must be operated in compliance with 409A, they must also comply in form with 409A’s provisions.