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409a Document Compliance Deadline Extended.

Publication: Mondaq Business Briefing
Publication Date: 04-OCT-07
Format: Online
Delivery: Immediate Online Access

Article Excerpt
The Department of Treasury and the Internal Revenue Service have extended the deadline by which plan documents are to be in documentary compliance with section 409A and provided other guidance in Notice 2007-78. Although the documentary deadline extension is welcome, employers must still act before the end of 2007 if they wish to take advantage of the transition relief available this year and to have a compliant time and...

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