Section 409A of the Internal Revenue Code is no ordinary tax statute, as the . It includes a compliance checklist and flowchart, numerous examples drawn from .

The final deadline for compliance is December 31, 2008. The good news is that we now know a lot more about the details of 409A. . And we have added one new step to the checklist, thanks to the IRS' creation of a self-correction .

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26 U.S.C. § 401, 26 U.S.C. § 403, 26 U.S.C. § 457, 26 USC § 409A . IRS Employee Plans Compliance Unit web page: 403(b) Universal . the IRS will undertake with randomly chosen schools to review compliance with . IRS Plan Checklist .

Nov 10, 2010 – benefits checklist NEW YORK—Numerous statutory and regulatory changes . 409A Plan Document Compliance. Earlier this year the IRS issued .

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Section 409A of the Internal Revenue Code regulates the treatment for federal . The penalty for non-compliance is severe in that all amounts deferred under the .

Feb 22, 2010 – IRS Allows Limited Document Corrections for Section 409A Compliance Notice 2010-6 confirms that certain plan language that may seem to be .

Jan 1, 2010 – Companies that aren't 100 percent certain of their 409A compliance . Davis, who has developed a sevenpage audit checklist companies can .

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Mar 23, 2009 – 23-March-2009 - Practical 409A: The Impact of Disability on . the attached Specified Employees Checklist—provides practical guidance to help . a plan must be operated in "good faith compliance" with Section 409A and .

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Nov 17, 2009 – Just when you thought your companys deferred compensation .

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July 2008, More Items for Your Section 409A Compliance Checklist Employee Benefits and Executive Compensation Alert. May 2008, Highlights of Retirement .

Jun 28, 2007 – Section 409A of the Internal Revenue Code was enacted as part of the American Jobs . and amounts subject to 409A and whether to make a plan exempt from or compliant with 409A. . CHECKLIST OF ARRANGEMENTS .

Provide ongoing counsel to the largest software-solutions company (NYSE- traded) with regard to Internal Revenue Code Section 409A compliance. Assisted in .

Except as incidental to identifying the checklist of potential Code §409A . . This assumes compliance with the requirements for the agreement to specify the time .

Linked here are a Section 409A Checklist and Compliance Timeline and presentation slides from a recent presentation on this topic to assist you in identifying .

Mar 7, 2011 – This includes advice on tax and ERISA compliance matters on an ongoing . for 2005, 2005; Section 409A Checklist and Compliance Timeline, .

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Jan 2, 2009 – New Year's Eve Deadline for Code Section 409A Compliance . The following checklist may help to identify potential 409A issues and identify .

Anti-Fraud Compliance Checklist (FCPA) (June 2010); Balance Sheet . Management (Dec 2009); IRC 409A Executive Deferred Compensation (Dec 2009) .

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Nov 10, 2010 – The following is a checklist of key compliance issues for .

Sep 25, 2008 – Legal Advice for Start-ups · More on 409A Compliance . As an aid to working with your lawyers, here's a checklist we got from our lawyer, .

The Buy-Sell Agreement Audit Checklist · Choosing a New ESOP Appraiser Whitepaper . While this solves the issue of 409A compliance for the option itself, .

Here's a checklist to help avoid 409A problems: . Checking with advisors about 409A compliance for new non-qualified deferred compensation arrangements .

Jan 1, 2010 – Section 409A Compliance Haunts Once Again . Davis, who has developed a sevenpage audit checklist companies can use (see Related Resources .

Sep 10, 2007 – 31, 2008, to bring documents into compliance with the final nonqualified deferred compensation regulations under section 409A of the Internal .

Oct 6, 2011 – Feature:2006 Compliance Calendar Checklist for DB/DC/403(b) Plans . be brought into compliance with Section 409A and applicable guidance. .

Feb 10, 2011 – Start your employee benefits compliance checklist for 2011 with the . . 409A Corrections – Starting in 2011, utilization of the operational and .

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5+ items – CAUTION: Ten Common 409A Errors! Special Alert April 01 .

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Jul 2, 2008 – A year after final regulations under Internal Revenue Code Section 409A were issued, Treasury and IRS officials are adamant that the .

Jul 8, 2008 – I have been away on vacation and when I returned, I had an opportunity to discuss IRS Code Section 409A compliance with one of my partners.

For more information on the complete audit checklist, or to discuss questions or . change in control agreements been reviewed for Section 409A compliance? .

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Benefits Compliance Checklist: 2010 Year End . deferred compensation plans” under Section 409A of the Internal Revenue Code expires December 31, 2010. .

Dec 31, 2010 – 2010 Year-End Compliance Checklist for . . deferred compensation plans to correct certain document failures under Code Section 409A. .

Oct 1, 2007 – A covered plan is either 409A-compliant or it is not. If it is not, then punitive taxation applies to the recipient of the deferred compensation. .

Ivins, Phillips & Barker has developed a three-part Section 409A Compliance . . drafting “checklists” for ensuring documentary compliance with Section 409A .

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