IRS Extends 409A Compliance Deadline And Provides Guidance On 409A Reporting.
Mondaq Business Briefing › Nbr. 2007, January 2007
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IRS Extends 409A Compliance Deadline And Provides Guidance On 409A Reporting.
The IRS recently issued two notices relating to Section 409A of the Internal Revenue Code. Notice 2007-86 extends until December 31, 2008 a number of Section 409A compliance requirements as well as the Section 409A "good faith compliance" period. Notice 2007-89 provides guidance on reporting and wage withholding for employers and others in connection with deferred income. Below, we discuss the salient aspects of both notices.
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