Employee Benefits Alert: Half A Loaf: IRS Provides Limited Relief From Looming IRC s. 409A Deadline.
Mondaq Business Briefing › Nbr. 2007, January 2007
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United States. Internal Revenue Service
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Employee Benefits Alert: Half A Loaf: IRS Provides Limited Relief From Looming IRC s. 409A Deadline.
On September 10, 2007, the Internal Revenue Service released Notice 2007-78 (the "Notice"), which provides limited relief from the December 31, 2007 deadline for bringing deferred compensation arrangements1 subject to Internal Revenue Code s. 409A ("409A") into full compliance with 409A and the final 409A regulations. The 409A compliance standard...
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