dockets: IRS-2007-0043

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id agency_id title docket_type last_modified object_id rin dkabstract category subtype keywords program short_title effective_date organization attrs_raw attr_source
IRS-2007-0043 IRS Application of Section 409A to Nonqualified Deferred Compensation Plans Rulemaking 2023-10-18T01:00:43Z 0b00006480222cd2 Not Assigned The regulations address the application of section 409A to nonqualified deferred compensation plans. Among the topics addressed in the regulations are the scope of arrangements covered by section 409A, including both the definition of a nonqualified deferred compensation plan and the application of statutory effective dates, the rules governing initial and subsequent deferral elections, and the anti-acceleration provisions contained in section 409A. The preamble and the regulations provide certain effective date rules and clarify the application of certain transition relief contained in prior guidance.     ["Deferred compensation"]       CC:TEGE {"displayProperties": [{"name": "organization", "label": "Organization", "tooltip": "Identifies docket's (a regulatory action) orginating agency and/or department, equivalents: Division, Pre-EDOCKET ID."}], "keywords": ["Deferred compensation"], "modifyDate": "2023-10-18T01:00:43Z", "dkAbstract": "The regulations address the application of section 409A to nonqualified deferred compensation plans. Among the topics addressed in the regulations are the scope of arrangements covered by section 409A, including both the definition of a nonqualified deferred compensation plan and the application of statutory effective dates, the rules governing initial and subsequent deferral elections, and the anti-acceleration provisions contained in section 409A. The preamble and the regulations provide certain effective date rules and clarify the application of certain transition relief contained in prior guidance.\r\n\r\n", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Application of Section 409A to Nonqualified Deferred Compensation Plans\r\n", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "Not Assigned", "organization": "CC:TEGE", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b00006480222cd2"} single_get

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