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TREAS/IRS | RIN: 1545-BL25 | Publication ID: Fall 2018 |
Title: Application of Section 409 to Nonqualified Deferred Compensation Plans | |
Abstract:
Revision of certain specific provisions in the regulations under sections 1.409-1, 1.409-2, 1.409-3, 1.409-4, and 1.409-6 to clarify the provisions to address taxpayer comments. |
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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 1.409-1 26 CFR 1.409-2 26 CFR 1.409-3 26 CFR 1.409-4 26 CFR 1.409-6 ... (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 409 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-123854-12 (NPRM) Drafter attorney: Gregory Burns (202) 317-5600 Reviewer attorney: John Richards (202) 317-5600 Treasury attorney: Stephen LaGarde (202) 622-1352 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 |