Sec. 409A prop. regs. and guidance for noncompliant plans.
The Tax Adviser › Vol. 40 Nbr. 2, February 2009
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Sec. 409A prop. regs. and guidance for noncompliant plans.
The IRS has issued proposed regulations on failures to comply with the timing rules of Sec. 409A (REG-148326-05). The Service also issued guidance on reporting and withholding requirements for amounts includible in income under Sec. 409A (Notice 2008-115).
Sec. 409A generally provides that if certai...See the full content of this document
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