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IRS Extends Section 409A Transition Relief to December 31, 2008 |
September 17, 2008
Previously published on October 24, 2007
On October 22, 2007, the Internal Revenue Service ("IRS") issued Notice 2007-86, which extends to December 31, 2008 the transition relief under Internal Revenue Code Section 409A ("Section 409A") that was scheduled to expire on December 31, 2007. The newly issued guidance revokes and supersedes the limited expansion of transitional relief recently issued by the IRS under Notice 2007-78. Notice 2007-86 fully extends operational compliance to December 31, 2008.
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The views expressed in this article are solely the views of the author and not Martindale-Hubbell. This article is intended for informational purposes only and is not legal advice or a substitute for consultation with a licensed legal professional in a particular case or circumstance. |
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