Been Struggling with Those 409A Regs?

October 5, 2007 ( - If you've been struggling with § 409A regs - or regs generally (and who hasn't?), then you'll appreciate this update on (fictional) Notice 2007-90.

It starts:

“This notice provides additional guidance on the application of a service recipient’s death under § 409A of the Internal Revenue Code to nonqualified deferred compensation plans. This guidance includes:

  • a more precise definition of death (also known as “separation from life”),
  • presumptions the Service will apply in determining if a service recipient has experienced a separation from life under § 409A, and
  • examples detailing situations that the help illustrate the Treasury’s position on separation from life.”   

The rest you will want to read for yourself….

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