Section 409A

To read Chadbourne client alerts on the topic of Section 409A, click on Publications to the right. IRS notices and texts are linked below for your reference.

IRS Notices & Texts

Text of 409A in Internal Revenue Service Code
Final Regulations, as published by the Federal Register
Proposed Regulations, as published by the Federal Register
Notice 2008-113: "Relief and Guidance on Corrections of Certain Failures of a Nonqualified Deferred Compensation Plan to Comply with § 409A(a) in Operation"
Notice 2007-86: "Notice of Additional 2008 Transition Relief under Section 409A"
Notice 2007-78: "2008 Transition Relief and Additional Guidance on the Application of § 409A to Nonqualified Deferred Compensation Plans"
Notice 2006-100: "Reporting and Wage Withholding Under Internal Revenue Code 409A"
Notice 2006-33: "Transition Relief Regarding the Application of Section 409A(b) to Nonqualified Deferred Compensation Plans"
Notice 2005-94: "Suspension of Employer and Payer Reporting and Wage Withholding Requirements with Respect to Deferrals of Compensation under §409A for Calendar Year 2005; No Assertion of Penalties Against Service Providers in Certain Circumstances"
Notice 2005-1: "Clarification"

Related Practice Areas

Corporate
Executive Compensation and Employee Benefits
Employment

Related Regions

North America
United States

Worldwide Contact

Marjorie M. Glover
New York
+1 (212) 408-1016

Local Office Contacts

Related Information

Publications

News

Events



Press Releases Media Coverage Media Contacts Events Photo Gallery



Firm Management Diversity Pro Bono The Door Legal Services Center Chadbourne & Parke Foundation Green Initiative Honors and Awards Contact Us



Life at Chadbourne Professional Development Summer Program Recruiting Schedule Benefits Staff Positions How to Apply for Attorney Positions



Almaty Beijing Dubai Houston Kyiv London Los Angeles Mexico City Moscow New York St. Petersburg Warsaw Washington