Proposed Changes to Section 409A Are Welcome (for the Most Part)

By | Benefits Law Advisor | July 15, 2016
Proposed Changes to Section 409A Are Welcome (for the Most Part)

The Internal Revenue Service recently issued proposed regulations under Section 409A of the Internal Revenue Code (“Section 409A”) in an effort to clarify and modify parts of the current final regulations (issued in 2007) and proposed income inclusion regulations. For the most part, the proposed regulations are consistent with how most practitioners have been interpreting and applying the final regulations.

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