12/29/2004: Analysis: Treasury and IRS Transition Guidance on Nonqualified Deferred Compensation Requirements (PDF) (Pillsbury Winthrop LLP)
9 pages. Excerpt: "On December 20, 2004 the Treasury Department and IRS released Notice 2005-1, which is the first guidance with respect to the application of the new Section 409A of the Internal Revenue Code of 1986. Section 409A, which was added to the Code by the American Jobs Creation Act of 2004, significantly changes the rules for the taxation of nonqualified deferred compensation arrangements, effective for deferrals of amounts earned and vested on and after January 1, 2005."
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