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TREAS/IRS RIN: 1545-BF50 Publication ID: Spring 2025 
Title: Further Guidance on the Application of Section 409A to Nonqualified Deferred Compensation Plans 
Abstract:

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.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Other 
CFR Citation: 26 CFR 1.409A-1, 2, 3, 4 and 6   
Legal Authority: 26 U.S.C. 409A    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/08/2008  73 FR 74380   
NPRM Comment Period End  03/09/2009 
Public Hearing  04/02/2009    
Second NPRM  05/00/2026 
Additional Information: 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
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:
Robert Weedman
Attorney
Department of the Treasury
Internal Revenue Service, 1111 Constitution Avenue NW, Room 5113,
Washington, DC 20224
Phone:202 317-5600
Fax:855 595-5263
Email: rober.c.weedman@irscounsel.treas.gov