• IRS Issues Final Section 409A Regulations
  • April 17, 2007
  • Law Firm: Sutherland Asbill & Brennan LLP - Washington Office
  • On April 10, 2007, the Treasury Department and the Internal Revenue Service (the IRS) released the final regulations interpreting section 409A of the Internal Revenue Code (the Code). Section 409A, which was effective January 1, 2005, has greatly expanded and complicated the tax rules governing nonqualified deferred compensation plans.