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IRS Issues Notice on Wage Withholding/Reporting Obligations Under Section 409A
12/11/2006

The IRS recently issued guidance to employers and payers on their reporting and wage withholding requirements for calendar years 2005 and 2006 with respect to deferrals of compensation and amounts includible in gross income under Internal Revenue Code Section 409A (Section 409A). Issued on November 30, 2006, Notice 2006-100 (the Notice) supersedes Notice 2005-94. Notice 2005-94 suspended employer reporting and wage withholding requirements for deferred compensation under Section 409A for calendar year 2005.


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