Publications

IRS Guidance for Deferred Compensation Plans - Stage 1
01/06/2005

On December 20, 2004, the IRS issued Notice 2005-1, which provides the first interim guidance on the new limits for deferred compensation plans in Internal Revenue Code Section 409A, which was enacted by the American Jobs Creation Act (the “Act”). For a summary of Code Section 409A itself, click here for our recent Management Alert*