Other Source Documents
- Proposed Regulations under 409A [pdf 10/4/05]
- IRS Notice 2005-1 [pdf 12/20/04] – Guidance under 409A.
- IRS Announcement 2005-5 [1/18/05] – New Code Z for 2005 Form W-2 Box 12.
- IRS Notice 2005-94 [pdf 12/8/05] – Suspension of employer and payer reporting and wage withholding requirements with respect to deferrals of compensation under sec. 409A for calendar year 2005; no assertion of penalties against service providers in certain circumstances.
- IRS Notice 2006-4 [pdf] – Interim guidance on the application of 409A to outstanding stock rights.
Additional Source References
- Rev.Proc. 2006-3 Sec. 5.03 – Pending further regulatory guidance, the IRS will not issue rulings or determination letters on the tax consequences of arrangements under 409A, including rulings as to whether an arrangement is a 409A arrangement.
- American Benefits Council -
- Comments on Proposed Regulations [pdf 1/3/06]
- ERISA Industry Committee -
- Benefitsblog -
- Gallagher, Callahan & Gartrell. New Deferred Compensation Rules Require Immediate Action [1/05].
- Groom Law Group. Comments on Proposed Regulations under Section 409A [1/3/06].