IRS announces a program to permit taxpayers to correct certain failures of a nonqualified deferred compensation plan to comply with the plan documentation requirements of Code Section 409A. (Notice 2010-6) A previously issued notice (2008-113) remains in effect to address certain operational failures under Code Section 409A. The Code Section 409A document correction program is limited and complex, but may be useful under certain circumstances. Of interest may be the provision that, in certain circumstances, corrections made before December 31, 2010 may excuse a related operational violation