Internal Revenue Service February 18, 2009 – Federal Register Recent Federal Regulation Documents

Further Guidance on the Application of Section 409A to Nonqualified Deferred Compensation Plans; Correction
Document Number: E9-3323
Type: Proposed Rule
Date: 2009-02-18
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a correction to a notice of proposed rulemaking (REG-148326-05) that was published in the Federal Register on Monday, December 8, 2008 (73 FR 74380) providing guidance 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.