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Research Center : Development

Jun 30,2016 | NASPP

IRS Proposes Regulations Under Section 409A

On June 22, 2016, the IRS proposed new regulations under Section 409A. The proposals are intended to clarify certain aspects of the final regulations under Section 409A and the proposed regulations on inclusion of income for violations of Section 409A. Although the regulations are not final, they can generally be relied on immediately. This development is a discussion about some of the most significant clarifications that relate to stock compensation.

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