# Application of Section 409A to Nonqualified Deferred Compensation Plans; Correction
> **IRS** · Correction. · Published 2008-10-23 · Effective 2008-10-23 · 73 FR 63073
## Document
- **Document number:** E8-25234
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 73 FR 63073
- **CFR reference:** 26 CFR 1
- **Publication date:** 2008-10-23
- **Effective date:** 2008-10-23
- **Treasury docket:** TD 9321
## Abstract

This document contains corrections to a correcting amendment to final regulations (TD 9321) that was published in the Federal Register on October 7, 2008 (73 FR 58438). The final regulations relate to section 409A and nonqualified deferred compensation plans.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2008/10/23/E8-25234/application-of-section-409a-to-nonqualified-deferred-compensation-plans-correction)
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