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Special Edition: New Section 409A Rules |
November 1, 2005
Previously published on December 21, 2004
In October the law with respect to
nonqualified deferred compensation plans
was significantly revised as a part of the
American Jobs Creation Act of 2004 which
created new Section 409A of the Internal
Revenue Code. A summary of the statutory
provisions was distributed as a special
newsletter on October 12, 2004. On
December 20, in Notice 2005-1, the Internal
Revenue Service released its initial set of
guidance and transition rules regarding the
new law.
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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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