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TREAS/IRS RIN: 1545-BF50 Publication ID: Fall 2016 
Title: Further Guidance on the Application of Section 409(A) to Nonqualified Deferred Compensation Plans 

Regulations regarding the measurement of income inclusion and calculation of applicable taxes under section 409(A) 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: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 409(A)    26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/08/2008  73 FR 74380   
NPRM Comment Period End  03/09/2009 
Public Hearing  04/02/2009    
NPRM  06/00/2017 
Additional Information: REG-148326-05 Drafting attorney: Gregory Burns (202) 317-5600 Reviewing attorney: John B. Richards (202) 317-5600 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:
Gregory Burns
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-5600
Fax:855 595-5263