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

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