409A Document Compliance Deadline is Dec. 31, 2008

409A Document Compliance Deadline is Dec. 31, 2008

Oct 28, 2008

Article

Brownstein Tax Alert, October 28, 2008

By December 31, 2008, all deferred compensation arrangements subject to Section 409A of the Internal Revenue Code must be documented in writing and the written terms must comply with Section 409A and related final Treasury Regulations (“Section 409A”). No one is expecting that this deadline will be extended.

Included in the Alert is a brief overview of Section 409A, what is covered, written plan requirements and penalties for non-compliance.

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