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From Lorman Education Services
Code Section 409A
... penalties, in most cases. In 2010, the IRS issued Notice 2010-6, Relief and Guidance on Corrections of Certain Failures of a Nonqualified Deferred Compensation Plan to Comply with Code Sec. 409A(a). Importantly, the notice does much more than just offer correction methods. The notice contains numerous examples of situations that the Code Sec. 409A final regulations do not clearly address - and
more...
Code Section 409A
... penalties, in most cases. In 2010, the IRS issued Notice 2010-6, Relief and Guidance on Corrections of Certain Failures of a Nonqualified Deferred Compensation Plan to Comply with Code Sec. 409A(a). Importantly, the notice does much more than just offer correction methods. The notice contains numerous examples of situations that the Code Sec. 409A final regulations do not clearly address - and
more...
