I have often thought that someone should start a blog to cover the subject of Internal Revenue Code Section 409A and its application to nonqualified deferred compensation plans. Until someone does, I guess I will have to settle for a sidebar item over in the right-hand column devoted to the topic. There are tons of articles by law firms and consulting firms on 409A and related IRS guidance, but I have listed only a few that are my favorites. If you have any helpful links that you would like to share, please do so and I will post the ones that I think are noteworthy. So far I have compiled the following links:
- Text of 409A
- IRS Notice 2005-1
- Proposed Regulations
- Deloitte: “The Effect of Section 409A: Now and in the Future“
- Alden Bianchi: “The Effects of Internal Revenue Code §409A on the Design and Operation of Ineligible Plans of Deferred Compensation of Tax-Exempt Employers“
- Kilpatrick Stockton: “The Wait Is Over: Proposed Regulations Under Section 409A“
You can access previous posts related to 409A here.