1545-BL25 202004 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Application of Section 409A to Nonqualified Deferred Compensation Plans

Proposed regulations regarding the measurement of income inclusion by a service provider due to a failure of a nonqualified deferred compensation plan to comply with the requirements of section 409A of the Internal Revenue Code, and calculation of the additional income tax applicable under section 409A(1)(B) to the amount includible in income under section 409A.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No No Other 26 CFR 1.409A-1 26 CFR 1.409A-2 26 CFR 1.409A-3 26 CFR 1.409A-4 26 CFR 1.409A-6 ... 26 U.S.C. 7805 26 U.S.C. 409A No NPRM and Partial Withdrawal of NPRM 06/22/2016 81 FR 40569 NPRM and Partial Withdrawal of NPRM; Correction 08/04/2016 81 FR 51413 NPRM Comment Period End 09/20/2016 Second NPRM 03/00/2021 REG-123854-12 (NPRM) Drafter attorney: Richard Nettles (202) 317-5600 Reviewer attorney: John Richards (202) 317-5600 Treasury attorney: Amber Salotto (202) 622-6707 CC:EEE No None No No No No Richard Nettles H. Attorney 1545 Internal Revenue Service IRS 202 317-5600 855 595-5263 richard.h.nettles@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5113, Washington DC 20224