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TREAS/IRS RIN: 1545-BL25 Publication ID: Spring 2023 
Title: Application of Section 409A to Nonqualified Deferred Compensation Plans 

Proposed regulations that contain certain clarifications and modifications to the final regulations and the proposed income inclusion regulations under section 409A 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 
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  10/00/2023 
Additional Information: REG-123854-12 (NPRM) Drafter attorney: Richard Nettles (202) 317-5600 Reviewer attorney: John Richards (202) 317-5600 Treasury attorney: Boyd Brown (771) 201-0022 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
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5113,
Washington, DC 20224
Phone:202 317-5600
Fax:855 595-5263