Topic Index Overview Developments Commentary Effective dates Transition IRS Materials Notice 2007-86 Oct 2007 [more...]
Internal Revenue Code §409A IRS Rules §§ 1-409A-1 to 1-409A-6 Overview IRC §409A Text of §409A Added by American Jobs Creation Act of 2004 Public Law 108-357 (118 Stat. 1418) Per §885 thereof Summary §409A generally provides that unless certain requirements are met, amounts deferred under a nonqualified [more...]
Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans Overview Internal Revenue Code §409A Title 26 > Subtitle A > Chapter 1 > Subchapter D > Part I > Text of §409A Added by American Jobs Creation Act of 2004 Public Law 108-357 (118 Stat. 1418) Per §885 thereof Summary [more...]
Internal Revenue Code §409A IRS Rules §§ 1-409A-1 to 1-409A-6 IRS § 1.409A-6 Application of §409A and effective dates Statutory application and effective dates § 1.409A-6(a) (1) Application to amounts deferred (i) In general (ii) Collectively bargained plans (2) Identification of date of deferral for [more...]
IRS Rules §§ 1-409A-1 to 1-409A-6 Overview Statutory authority IRC §409A(e) Adopted by IRS in April 2007 1.409A-1 Definitions and covered plans -1(a) Nonqualified deferred compensation plan (1) In general (2) Qualified employer plans (3) Certain foreign plans (i) Participation [more...]
IRS §409A Releases and Notices Overview This page indexes IRS releases and notices related to IRC §409A (Deferred compensation) Statutory authority for IRS rulemaking IRC §409A(e) IRS Notices Notice 2007-38 Correcting amendments to adopting release IRS website version Notice 2007-34 Provides additional [more...]