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Title: Alert Regarding 409A Corrections 
Author: North America Compensation and Employment Law Practice Group/North America Tax Practice Group 
Contact Information: Denise Gerdes 
Publication Date: December  2007  
Publication Type: Newsletter/Alert 
Practice/Industry: Employment
Region: North America
Office: Chicago; Dallas; Houston; Miami; New York; Palo Alto; San Diego; San Francisco; Toronto; Washington DC
Description:

In This Issue:

  • IRS Provides Limited Correction Relief For Certain Unintentional Operational Failures Under Section 409A – December 31 Deadline for 2007 Violations
  • Which Unintentional Operational Failures May Be Corrected in the Same Taxable Year That The Failure Occurred?
  • Section 409A Taxes May Be Reduced For Unintentional Operational Failures Involving Limited Amounts That Are Corrected In A Subsequent Tax Year (Beginning Before 2010)
  • What Other Correction Programs Are On The Horizon?
 
Price and Currency: Complimentary
Publication/Link: Client Alert