Fugue: IRC 409A

Text of IRC 409A

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.

Miscellaneous References

• American Benefits Council -
  • Comments on Proposed Regulations [pdf 1/3/06]
• ERISA Industry Committee -
  • ERIC Materials on Non-Qualified Deferred Compensation
  • Testimony at Hearing on the Proposed Regulations under 409A (1/25/06)

• Benefitsblog -
  • Changes to Section 409A Made by the Gulf Opportunity Zone Act [1/3/06]

• 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].