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Research Center : Article

Jun 01,2007 | Heller Ehrman

The Section 409A Survival Guide: A Comprehensive Deferred Compensation Summary

On April 10, 2007, the Treasury Department and the Internal Revenue Service released final regulations providing additional guidance on deferred compensation arrangements under Internal Revenue Code (the “Code”) Section 409A. These long-awaited final regulations take effect as of January 1, 2008, but may be relied upon prior to that date and allow those affected by the statute to take steps to ensure that outstanding compensatory arrangements having deferred compensation implications comply with Section 409A before the compliance transition period ends on December 31, 2007.

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