IRS extends transition relief under Code Section 409a for nonqualified deferred compensation plans
The IRS announced in Notice 2006-79 that it was providing additional transition relief under Code Section 409A. Generally, the additional transition relief extends the deadline for amending non-qualified deferred compensation plans for compliance with Code Section 409A until Dec 31, 2007, and extend...
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| Veröffentlicht in: | Employee Benefit Plan Review 2006-12, Vol.61 (6), p.27 |
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| container_issue | 6 |
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| container_title | Employee Benefit Plan Review |
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| creator | Levine, Howard J Meyer, Joyce L Rosenbaum, Michael D Anderson, Marla B |
| description | The IRS announced in Notice 2006-79 that it was providing additional transition relief under Code Section 409A. Generally, the additional transition relief extends the deadline for amending non-qualified deferred compensation plans for compliance with Code Section 409A until Dec 31, 2007, and extends the transition relief for making distribution elections that will not be treated as a change in the time or form of payment or an impermissible acceleration until December 31, 2007. |
| format | Article |
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| fulltext | fulltext |
| identifier | ISSN: 0013-6808 |
| ispartof | Employee Benefit Plan Review, 2006-12, Vol.61 (6), p.27 |
| issn | 0013-6808 |
| language | eng |
| recordid | cdi_proquest_reports_216883375 |
| source | Business Source Complete |
| subjects | Compensation Compensation plans Deferred compensation Extensions Internal Revenue Code Lobbying Stock rights Tax administration and procedure Transition rules |
| title | IRS extends transition relief under Code Section 409a for nonqualified deferred compensation plans |
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