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Research Center : Article

Dec 16,2008 | Latham & Watkins

Tax Consequences of Noncompliance with Requirements of Section 409A(a)

On December 5, 2008, the Internal Revenue Service issued proposed regulations describing how to calculate amounts includible in income when a nonqualified deferred compensation plan or agreement fails to comply with the requirements of Section 409A(a) of the Internal Revenue Code.

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