• IRS Issues Proposed Regulations on Section 409A Income Inclusion
  • January 16, 2009 | Authors: Stuart N. Alperin; Michael A. Lawson; Neil M. Leff; Regina Olshan
  • Law Firms: Skadden, Arps, Slate, Meagher & Flom LLP - New York Office ; Skadden, Arps, Slate, Meagher & Flom LLP - Los Angeles Office ; Skadden, Arps, Slate, Meagher & Flom LLP - Office
  • The Treasury Department and the Internal Revenue Service (IRS) recently released the much-anticipated guidance on the calculation of amounts includible in income under Section 409A(a) of the Internal Revenue Code (Section 409A) (Proposed Regulation ยง1.409A-4) and interim guidance on the reporting and withholding requirements for deferred compensation under Section 409A (Notice 2008-115).