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TREAS/IRS | RIN: 1545-BL25 | Publication ID: Spring 2013 |
Title: Application of Section 409A to Nonqualified Deferred Compensation Plans | |
Abstract: Revision of certain specific provisions in the regulations under sections 1.409A-1, 1.409A-3, 1.409A-4, and 1.409A-6 to clarify the provisions to address taxpayer comments. | |
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: Undetermined | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR 1.409A-1 26 CFR 1.409A-3 26 CFR 1.409A-4 26 CFR 1.409A-6 | |
Legal Authority: 26 USC 7805 26 USC 409A |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-123854-12 Drafting attorney: Keith E. Ranta (202) 622-7865 Reviewing attorney: John Richards (202)622-3775 Treasury attorney: Robert Neis (202) 622-5293 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: Keith E. Ranta Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4030, Washington, DC 20224 Phone:202 622-6030 Fax:202 622-7865 Email: keith.e.ranta@irscounsel.treas.gov |