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TREAS/IRS RIN: 1545-BF50 Publication ID: Fall 2019 
Title: Further Guidance on the Application of Section 409A to Nonqualified Deferred Compensation Plans 

Regulations regarding the measurement of income inclusion and calculation of applicable taxes under section 409 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 
EO 13771 Designation: Other 
CFR Citation: 26 CFR 1.409A-A, 2, 3, 4 and 6   
Legal Authority: 26 U.S.C. 409A    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    
Second NPRM  09/00/2020 
Additional Information: REG-148326-05 (NPRM) Drafting attorney: John Richards (202) 317-5600 Reviewing attorney: Catherine Fernandez (202) 317- 5600 Treasury attorney: Amber Salotto (202) 622-6707 CC:EEE
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:
John B. Richards
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-5600
Fax:855 595-5263