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California Clones IRS Pilot Program on Section 409A Corrections, Year-End Deadline to Amend For Section 409A


by Michael T. Frank View Biography
Morrison & Foerster LLP View Firm Credentials
Palo Alto Office

Sonja Johnson
Morrison & Foerster LLP View Firm Credentials
San Francisco Office

June 24, 2008

Previously published on June 2008

California's Franchise Tax Board (the "FTB") has issued a statement in its May 2008 edition of Tax News, essentially following Internal Revenue Service Notice 2007-100 (pdf), which established a pilot correction program to enable employers to correct certain minor administrative errors in...


 

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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