Blogging Employee Benefits

Fugue: IRC 409A

Text of IRC 409A

Other Source Documents

  • 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


Leave a Comment »

No comments yet.

RSS feed for comments on this post. TrackBack URI

Leave a Reply

Fill in your details below or click an icon to log in: Logo

You are commenting using your account. Log Out /  Change )

Google+ photo

You are commenting using your Google+ account. Log Out /  Change )

Twitter picture

You are commenting using your Twitter account. Log Out /  Change )

Facebook photo

You are commenting using your Facebook account. Log Out /  Change )


Connecting to %s

Blog at

%d bloggers like this: