# Application of Section 409A to Nonqualified Deferred Compensation Plans; Correction
> **IRS** · Correcting amendment. · Published 2008-10-07 · Effective 2008-10-07 · 73 FR 58438
## Document
- **Document number:** E8-23652
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 73 FR 58438
- **CFR reference:** 26 CFR 1
- **Publication date:** 2008-10-07
- **Effective date:** 2008-10-07
- **Treasury docket:** TD 9321
## Abstract

This document contains corrections to final regulations (TD 9321) which were published in the Federal Register on April 17, 2007 (72 FR 19323), corrected July 31, 2007 (72 FR 41620) and September 24, 2007 (72 FR 54945). The final regulations relate to section 409A and nonqualified deferred compensation plans.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2008/10/07/E8-23652/application-of-section-409a-to-nonqualified-deferred-compensation-plans-correction)
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