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Extension Comes Up Short: No Deferral Of 2007 Deadline For Many Important 409A Actions
by Lawrence K. Cagney
Elizabeth Pagel Serebransky
Charles E. Wachsstock
Debevoise & Plimpton LLP
New York Office
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September 7, 2008
Previously published on September 12, 2007
This client update discusses why the IRS has issued additional guidance under Internal Revenue Code §409A and extended the period to bring deferred compensation plans into documentary compliance with §409A. There is no extension of prior transition rules and nonqualified deferred compensation plans must still specify the payment schedule or payment triggering events by December 31, 2007.
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The views expressed in this article are solely the views of the author and not Martindale-Hubbell. This article is intended for informational purposes only and is not legal advice or a substitute for consultation with a licensed legal professional in a particular case or circumstance. |
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