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Highlights of Recently Released Section 409a Regulations by Carol F. Dakin
Carl A. Draucker
Squire, Sanders & Dempsey L.L.P.
Cleveland Office
Joseph D. Edwards
Squire, Sanders & Dempsey L.L.P.
Tampa Office
Denise A. Jackson
Michael G. Meissner
Gregory J. Viviani
Helen B. Jensen
Squire, Sanders & Dempsey L.L.P.
Cleveland Office
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May 3, 2007
Previously published on April 2007
On April 10, 2007, the US Treasury Department and the IRS finally issued the long-promised final regulations under Section 409A of the Internal Revenue Code. These generally follow the proposed regulations and guidance previously issued by the IRS, but do contain certain clarifications and differences, the most significant of which are highlighted below.
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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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