Client Tools

409A Law

The nonqualified deferred compensation landscape changed dramatically with the enactment of Section 409A of the Internal Revenue Code in October 2004 as part of the American Jobs Creation Act. This Web site provides a one-stop resource for section 409A-related materials, including statutory language, IRS guidance, Sutherland Legal Alerts and other relevant information.

Section 409A provides for immediate taxation and an additional 20% tax on nonqualified deferred compensation that does not conform with specified election, distribution and other requirements.

Key guidance includes:

  • Final regulations, issued April 10, 2007 (see Final Regulations Under Section 409A tab)
  • Notice 2008-113, providing correction guidance for inadvertent operational failures
  • Notice 2008-115, providing reporting and wage withholding guidance
  • Notice 2010-6, providing correction guidance for inadvertent document failures

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