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TREAS/IRS RIN: 1545-BL25 Publication ID: Fall 2019 
Title: Application of Section 409A to Nonqualified Deferred Compensation Plans 

Revision of certain specific provisions in the regulations under sections 1.409A-1, 1.409A-2, 1.409A-3, 1.409A-4, and 1.409A-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: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Other 
CFR Citation: 26 CFR 1.409A-1    26 CFR 1.409A-2    26 CFR 1.409A-3    26 CFR 1.409A-4    26 CFR 1.409A-6    ...     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 409A   
Legal Deadline:  None
Action Date FR Cite
NPRM and Partial Withdrawal of NPRM  06/22/2016  81 FR 40569   
NPRM and Partial Withdrawal of NPRM; Correction  08/04/2016  81 FR 51413   
NPRM Comment Period End  09/20/2016 
Second NPRM  09/00/2020 
Additional Information: REG-123854-12 (NPRM) Drafter attorney: John Richards (202) 317-5600 Reviewer attorney: Catherine Fernandez (202) 317-5600 Treasury attorney: N/A 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