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IRS Issues Final Regs on Nonqualified Deferred Compensation Plans

APR. 10, 2007

T.D. 9321

DATED APR. 10, 2007
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Cross-Reference
    For REG-158080-04, see Doc 2005-19954 or 2005 TNT

    189-5.

    For a related Treasury news release, see Doc 2007-9176. For

    Notice 2007-34, see Doc 2007-9168. For Notice 2005-1, 2005-1

    C.B. 274, see Doc 2005-435 or 2005 TNT 4-7.
  • Code Sections
  • Subject Area/Tax Topics
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2007-9167
  • Tax Analysts Electronic Citation
    2007 TNT 70-2
  • Magazine Citation
    The Exempt Organization Tax Review, May 2007, p. 211
    56 Exempt Org. Tax Rev. 211 (2007)
Citations: T.D. 9321

The IRS has issued final regulations on the application of section 409A to nonqualified deferred compensation plans; the regs are effective beginning April 17, and generally adopt the proposed regs issued in 2005, with changes, clarifications, and additional examples in response to comments.

Full Text Citations: Doc 2007-9167 [PDF]; 2007 TNT 70-2 2007 TNT 70-2: IRS Final Regulations

DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Cross-Reference
    For REG-158080-04, see Doc 2005-19954 or 2005 TNT

    189-5.

    For a related Treasury news release, see Doc 2007-9176. For

    Notice 2007-34, see Doc 2007-9168. For Notice 2005-1, 2005-1

    C.B. 274, see Doc 2005-435 or 2005 TNT 4-7.
  • Code Sections
  • Subject Area/Tax Topics
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2007-9167
  • Tax Analysts Electronic Citation
    2007 TNT 70-2
  • Magazine Citation
    The Exempt Organization Tax Review, May 2007, p. 211
    56 Exempt Org. Tax Rev. 211 (2007)
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