May 15, 2014 (PLANSPONSOR.com) – The Internal Revenue Service (IRS) has launched an audit initiative aimed at compliance with the rules for nonqualified deferred compensation plans under Code Section 409A.
October 21, 2010 (PLANSPONSOR.com) – Employers with a non-qualified deferred compensation plan (NQDCP) that has not been amended to comply with Section 409A of the tax code have until year end to take advantage of a special offer to bring the plan into line.
December 11, 2009 (PLANSPONSOR.com) – The Internal Revenue Service has
issued guidance on the application of 409A(a) to changes made to nonqualified
deferred compensation plans to comply with an advisory opinion of the Office
of the Special Master for TARP Executive Compensation.
November 20, 2009 (PLANSPONSOR.com) – A new report from the Government Accountability Office (GAO) has some legislators talking about freezing executive compensation at firms that have “significantly underfunded” pension plans.
October 27, 2008 (PLANSPONSOR.com) - Treasury Deputy
Benefits Tax Counsel Helen H. Morrison told attendees at a
recent Webinar that the Internal Revenue Service (IRS) will
waive the requirements for Code Y reporting in 2008 of
amounts deferred under 409A for nonqualified deferred
compensation plans (NQDC).
November 29, 2006 (PLANSPONSOR.com) - A white paper
released by National Retirement Partners, LLC and The Baker
Companies discusses how the American Jobs Creation Act of
2004 (AJCA) and the Pension Protection Act of 2006 (PPA) have
clarified administration and funding questions for sponsors
of non-qualified benefit plans.
December 8, 2005 (PLANSPONSOR.com) - Internal
Revenue Service (IRS) officials have published IRS Notice
2005-94 that provides that employers are not required to
report deferrals of compensation under Section 409A for
November 4, 2005 (PLANSPONSOR.com) - While employers
must begin information reporting on deferred compensation for
tax year 2005, the Treasury Department has not yet fully
addressed how companies should report this information on
W-2s - and time is running out for employers.