1545-BF50 202504 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Further Guidance on the Application of Section 409A to Nonqualified Deferred Compensation Plans

Proposed regulations regarding the measurement of income inclusion and calculation of applicable taxes under section 409A of the Internal Revenue Code with respect to nonqualified deferred compensation plans. Because more than a decade has passed since the issuance of the proposed regulations, and because issues have emerged since that time, new amendments are proposed to the regulations under section 409A to clarify certain rules relating to the measurement of income inclusion and calculation of applicable taxes under section 409A.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No No Other 26 CFR 1.409A-1, 2, 3, 4 and 6 26 U.S.C. 409A 26 U.S.C. 7805 No NPRM 12/08/2008 73 FR 74380 NPRM Comment Period End 03/09/2009 Public Hearing 04/02/2009 Second NPRM 05/00/2026 REG-148326-05 (NPRM) Drafter attorney: Robert Weedman (202) 317-5600 Reviewer attorney: John Richards (202) 317-5600 Treasury attorney: Boyd Brown (771) 201-0022 CC:EEE No None No No No No Robert Weedman Attorney 1500 Department of the Treasury TREAS 202 317-5600 855 595-5263 rober.c.weedman@irscounsel.treas.gov Internal Revenue Service, 1111 Constitution Avenue NW, Room 5113, Washington DC 20224