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TREAS/IRS RIN: 1545-BF50 Publication ID: Fall 2017 
Title: Further Guidance on the Application of Section 409(A) to Nonqualified Deferred Compensation Plans 
Abstract:

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: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Other 
CFR Citation: 26 CFR 1.409(A)-4   
Legal Authority: 26 U.S.C. 409(A)    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    
Final Action  01/00/2018 
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
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