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Deferred Compensation Documentation Deadline Extended

Please note: This item is from our archives and was published in 2007. It is provided for historical reference. The content may be out of date and links may no longer function.

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Employers now have an extra year, until Dec. 31, 2008, to bring documentation of nonqualified deferred compensation into compliance with final regulations under IRC § 409A, issued in April. Although IRS Notice 2007-78 also provided other transitional relief, it did not postpone the regulations’ Jan. 1, 2008, effective date.