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Text of IRS Guidance on New Nonqualified Deferred Compensation Arrangement Rules (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Dec. 20, 2004
Notice 2005-01; 36 pages. Excerpt: [T]his notice provides the first part of what is expected to be a series of guidance with respect to the application of § 409A.... The notice first provides definitions of a nonqualified deferred compensation plan, a plan and the deferral of compensation.... This notice provides a definition of a substantial risk of forfeiture.... [A] rule is provided for calculation of the amount of deferrals before January 1, 2005 ...
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