Application of Section 409A to Nonqualified Deferred Compensation Plans
other · IRS · Rule · Published 2007-04-17 · Effective 2007-04-17 · 72 FR 19234
Document
Document number
07-1820
Federal Register citation
72 FR 19234
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2007-04-17
Effective date
2007-04-17
Treasury docket
TD 9321
Abstract
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.