Section Newsletters

Articles From J. Paul Jacobson

IRS offers limited relief from year-end deadline for compliance with Code Section 409A By J. Paul Jacobson Corporate Law Departments, November 2007 On September 10, 2007, the IRS released Notice 2007-78 (the “Notice”), containing a limited extension of the deadline for bringing documents into compliance with Code Section 409A.
IRS issues guidance on new nonqualified deferred compensation rules By J. Paul Jacobson Corporate Law Departments, January 2005 On December 20, 2004, the IRS released Notice 2005-1, containing guidance on new Internal Revenue Code Section 409A, which accelerates income taxation and imposes penalty taxes on individuals covered by deferred compensation plans that do not comply with its requirements.

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