federal_register: E9-3323

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
E9-3323 Further Guidance on the Application of Section 409A to Nonqualified Deferred Compensation Plans; Correction Proposed Rule This document contains a correction to a notice of proposed rulemaking (REG-148326-05) that was published in the Federal Register on Monday, December 8, 2008 (73 FR 74380) providing guidance on the calculation of amounts includible in income under section 409A(a) and the additional taxes imposed by such section with respect to service providers participating in certain nonqualified deferred compensation plans. The regulations would affect such service providers and the service recipients for whom the service providers provide services. 2009-02-18 2009 2 https://www.federalregister.gov/documents/2009/02/18/E9-3323/further-guidance-on-the-application-of-section-409a-to-nonqualified-deferred-compensation-plans https://www.govinfo.gov/content/pkg/FR-2009-02-18/pdf/E9-3323.pdf Treasury Department; Internal Revenue Service 497,254 This document contains a correction to a notice of proposed rulemaking (REG-148326-05) that was published in the Federal Register on Monday, December 8, 2008 (73 FR 74380) providing guidance on the calculation of amounts includible in income under...  

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