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IRS T.D.: Compliance Guidance for Nonqualified Deferred Compensation Plans Comments Requested (IRC §409A)

June 4, 2019, 6:24 PM UTC

Comments requested on T.D. 9321, Notice 2008-113, Notice 2010-6, and Notice 2010-80, that provided guidance on tax code Section 409A compliance of nonqualified deferred compensation plans. The guidance provided for self-correction of certain operational and documentary failures. Comments are due on or before August 5, 2019. [IRS Comment Request, 84 Fed. Reg. __ (June 5, 2019)]

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