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TREAS/IRS RIN: 1545-BF50 Publication ID: Spring 2009 
Title: Further Guidance Regarding Application of Section 409A and Income Inclusion 
Abstract: Regulations regarding the measurement of income inclusion and calculation of applicable taxes under section 409A of the Internal Revenue Code. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 409A    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/08/2008  73 FR 74380   
NPRM Comment Period End  01/07/2009    
Public Hearing  04/02/2009    
Final Action  12/00/2009    
Additional Information: REG-148326-05 Drafting attorney: Stephen B. Tackney (202) 622-6030 Treasury attorney: Helen Morrison (202) 622-1357 CC: TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Stephen B. Tackney
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
Room 4030, 1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-6030
Fax:202 622-7865
Email: stephen.b.tackney@irscounsel.treas.gov