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Pillsbury | USA | 5 Nov 2007

IRS extends 409A transition relief and provides guidance on 2007 reporting and withholding of 409A income

The Internal Revenue Service (IRS) recently announced that it has again extended the transition relief applicable to nonqualified deferred compensation plans (NQDC plans) under Section 409A of the Internal Revenue Code of 1986, as amended (Section 409A).

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