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TREAS/IRS RIN: 1545-BL25 Publication ID: Fall 2016 
Title: Application of Section 409(A) to Nonqualified Deferred Compensation Plans 
Abstract:

Revision of certain specific provisions in the regulations under sections 1.409(A)-1, 1.409(A)-2, 1.409(A)-3, 1.409(A)-4, and 1.409(A)-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: Final Rule Stage 
Major: Undetermined  Unfunded Mandates: Undetermined 
EO 13771 Designation: uncollected 
CFR Citation: 26 CFR 1.409(A)-1    26 CFR 1.409(A)-2    26 CFR 1.409(A)-3    26 CFR 1.409(A)-4    26 CFR 1.409(A)-6    ...     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 409(A)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM: Partial withdrawal   06/22/2016  81 FR 40569   
NPRM  06/22/2016  81 FR 40570   
NPRM Comment Period End  09/20/2016 
Final Action  12/00/2016 
Additional Information: REG-123854-12 (NPRM) Drafting attorney: Gregory Burns (202) 317-5600 Reviewing attorney: John 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
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-5600
Fax:855 595-5263
Email: gregory.burns@irscounsel.treas.gov