Section 409A Overview

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Section 409A is a new section of the Internal Revenue Code that deals specifically with nonqualified deferred compensation plans. It was created as part of the American Jobs Creation Act of 2004, which was passed by Congress and signed into law in October 2004.

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01/09/2008	Treasury, IRS Establish a Limited Corrections Program for Certain IRS §409A Operational Errors
10/24/2007	IRS Suspends Deferral Reporting for 2007 and Provides Interim Guidance on Reporting and Withholding Requirements for IRC §409A Violations
10/23/2007	Treasury, IRS Provide Full Extension of Key §409A Deadlines to December 31, 2008
09/14/2007	Treasury, IRS Provide Limited Extension to §409A Documentary Compliance Deadline
08/15/2007	IRS Provides Informal Guidance on Final §409A Regulations
07/13/2007	Application of Section §409A to Nonqualified Deferred Compensation Plans; Final Rule
07/12/2007	Corrections to Final Regulations
05/24/2007	The §409A Final Regulations: An Overview for Plan Sponsors - Telebriefing for Banking Clients
05/22/2007	The §409A Final Regulations: An Overview for Plan Sponsors - Telebriefing for Corporate Clients
05/01/2007	In-Depth Analysis of Summary of Final Treasury Regulations for §409A
04/10/2007	Treasury Releases Final §409A Regulations
12/01/2006	IRS Suspends Deferral Reporting for 2006 and Provides Interim Guidance on Reporting and Withholding Requirements for IRC §409A Violations
10/04/2006	Treasury Extends Key Section 409A Deadlines to December 31, 2007
10/04/2006	Additional Transition Relief Under Section 409A Notice 2006-79
06/19/2006	AALU Bulletin No: 06-70 Update on Section §409A Guidance
05/22/2006	Plan Sponsor's Guide to Identifying Key Issues Related to Mid-Year Elections for "Performance-Based Compensation" under §409A
03/27/2006	Limited §409A Transition Relief Provided for Offshore Trusts and Financial Health Triggers
03/27/2006	Notice 2006-33
12/09/2005	IRS Suspends §409A Reporting and Withholding Requirements for 2005
12/09/2005	Notice 2005-94
11/08/2005	Plan Sponsors’ Guide to Identifying Key Year End Issues: Frequently Asked Questions
10/12/2005	The 409A Proposed Regulations: An Overview for Plan Sponsors – Telebriefing for Bank Clients (Available for banking clients of Clark Consulting through the Clients Only section.)
10/10/2005	Summary of Proposed Treasury Regulations for Section 409A
09/29/2005	Treasury Releases Proposed Section 409A Regulations
09/29/2005	409A Proposed Regulations - full Treasury document
08/29/2005	Deferred Compensation and 409A: Why Executives Should Care
07/06/2005	Additional 409A Guidance Expected in August or September
05/23/2005	June 30 Deadline for Bonus Deferral Elections Rapidly Approaching
03/08/2005	March 15 Deadline for Deferral Elections Rapidly Approaching
02/01/2005	Nonqualified Deferred Compensation: Industry Trends and New Legislation
01/24/2005	Summary of Key Deadlines Under Notice 2005-1
01/07/2005	Treasury Issues Clarification of Transition Rules for 409A
01/07/2005	Announcement: Clarification of Certain Transition Rules in Notice 2005-1
12/22/2004	Treasury Releases Initial Guidance on 409A
10/11/2004	Congress Passes FSC-ETI Bill

Section 409A Overview

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