Internal Revenue Service December 8, 2008 – Federal Register Recent Federal Regulation Documents

Further Guidance on the Application of Section 409A to Nonqualified Deferred Compensation Plans
Document Number: E8-28894
Type: Proposed Rule
Date: 2008-12-08
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations on the calculation of amounts includible in income under section 409A(a) and the additional taxes imposed by such section with respect to service providers participating in certain nonqualified deferred compensation plans. The regulations would affect such service providers and the service recipients for whom the service providers provide services. This document also provides a notice of public hearing on these proposed regulations.