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Application of Section 409A to Nonqualified Deferred Compensation Plans; Final Rule

Federal Register, April 17, 2007, Page 19233-19325

Agency

Internal Revenue Service (IRS), Treasury.

Action

Final regulations.

Summary

This document contains final regulations regarding the application of section 409A to nonqualified deferred compensation plans. The final regulations are necessary to clarify and explain the rules governing the application of section 409A to nonqualified deferred compensation plans. The regulations affect service providers receiving amounts of deferred compensation and the service recipients for whom the service providers provide services.

Dates

Effective Date: These regulations are effective April 17, 2007.

Further Information

Stephen Tackney, (202) 927-9639 (not a toll-free number).

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