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TREAS/IRS RIN: 1545-BL25 Publication ID: Spring 2020 
Title: Application of Section 409A to Nonqualified Deferred Compensation Plans 
Abstract:

Proposed regulations regarding the measurement of income inclusion by a service provider due to a failure of a nonqualified deferred compensation plan to comply with the requirements of section 409A of the Internal Revenue Code, and calculation of the additional income tax applicable under section 409A(1)(B) to the amount includible in income under section 409A.

 
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
Timetable:
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  03/00/2021 
Additional Information: REG-123854-12 (NPRM) Drafter attorney: Richard Nettles (202) 317-5600 Reviewer attorney: John Richards (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:
Richard H. Nettles
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5113,
Washington, DC 20224
Phone:202 317-5600
Fax:855 595-5263
Email: richard.h.nettles@irscounsel.treas.gov