IRS Extends Section 409A Transition Relief and Deadlines to December 31, 2008
By Brian M. Pinheiro & Jacquelyn M. Gray
Corporate Law Departments,
November 2007
On October 22, 2007, the Internal Revenue Service issued Notice 2007-86, which provides relief through 2008 for amending nonqualified deferred compensation plans to comply with the final regulations issued under Section 409A of the Internal Revenue Code, and a much-needed extension of certain transition relief through 2008.
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